N.Y. Tax Law § 172 — Official seal

§ 172. Official seal. The commissioner of taxation and finance shall\nhave and use an official seal; and the records, its proceedings and\ncopies of all papers and documents in his possession and custody may be\nauthenticated in the usual form, under such seal and the signature of\nthe commissioner, deputy commissioner or the secretary, and shall be\nreceived in evidence in the same manner and with like effect as deeds\nregularly acknowledged or proven.\n