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New York Tax Law Section 173 - Review By Commissioner.

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    § 173.  Review  by  commissioner.  The  commissioner  shall act as an
  individual in exercising the powers and performing the duties  conferred
  or  imposed  by  section  two  hundred  sixty  of  this  chapter  on the
  commissioner in relation to the apportionment of mortgage taxes unless a
  hearing is demanded.

Last modified: September 7, 2006