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: February 3, 2019