Laws of New York (Last Updated: November 21, 2014)

Section 2002. Division of tax appeals; organization

Latest version.

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.

                    
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