{"data":{"id":"us-ny/n.y.-tax-law-173","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 173","heading":"Review by commissioner","body":"§ 173. Review by commissioner. The commissioner shall act as an\nindividual in exercising the powers and performing the duties conferred\nor imposed by section two hundred sixty of this chapter on the\ncommissioner in relation to the apportionment of mortgage taxes unless a\nhearing is demanded.","path":["Tax Law","Article 8. Department of Taxation and Finance; Commissioner of Taxation and Finance"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/173","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"10e1d2cb874247caac5df42a8ddfa821329f6fab8969e09cbdad39f051657496","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-172","next":"us-ny/n.y.-tax-law-173-a"},"notice":"GroundRules: Original legal text. Not legal advice."}