§ 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.
Division of tax appeals; organization
N.Y. Tax Law § 2002, under Division of Tax Appeals.
N.Y. Tax Law § 2002