N.Y. Tax Law Section 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.

Source: Section 2002 — Division of tax appeals; organization, https://www.­nysenate.­gov/legislation/laws/TAX/2002 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 2002. Div. of tax appeals's source at nysenate​.gov

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