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New York Tax Law Section 172 - Official Seal.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 172 - Official Seal.

    § 172.  Official seal. The commissioner of taxation and finance shall
  have and use an official seal; and  the  records,  its  proceedings  and
  copies  of all papers and documents in his possession and custody may be
  authenticated in the usual form, under such seal and  the  signature  of
  the  commissioner,  deputy  commissioner  or the secretary, and shall be
  received in evidence in the same manner and with like  effect  as  deeds
  regularly acknowledged or proven.

Last modified: September 7, 2006