{"data":{"id":"us-ny/n.y.-tax-law-2002","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 2002","heading":"Division of tax appeals; organization","body":"§ 2002. Division of tax appeals; organization. There shall be in the\ndepartment of taxation and finance a separate and independent division\nof tax appeals to be operated and administered by a tax appeals\ntribunal. The powers, functions, duties and obligations of the division\nshall be separate from and independent of the authority of the\ncommissioner of taxation and finance.","path":["Tax Law","Article 40. Division of Tax Appeals"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/2002","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"e3564373774158f07d75ee64199db84faba6ae1dd8ca467f16b3eff6ad7478e2","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-2000","next":"us-ny/n.y.-tax-law-2004"},"notice":"GroundRules: Original legal text. Not legal advice."}