New York Tax Law Section 2002 - Division of tax appeals; organization.

  2002.  Division of tax appeals; organization. There shall be in the
  department of taxation and finance a separate and  independent  division
  of  tax  appeals  to  be  operated  and  administered  by  a tax appeals
  tribunal. The powers, functions, duties and obligations of the  division
  shall  be  separate  from  and  independent  of  the  authority  of  the
  commissioner of taxation and finance.

Last modified: February 3, 2019