New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 172
Official seal
Official textnysenate.govlast amended
§ 172. Official seal. The commissioner of taxation and finance shall have and use an official seal; and the records, its proceedings and copies of all papers and documents in his possession and custody may be authenticated in the usual form, under such seal and the signature of the commissioner, deputy commissioner or the secretary, and shall be received in evidence in the same manner and with like effect as deeds regularly acknowledged or proven.
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In this article (36 sections)
- 170 · Department of taxation and finance
- 171 · Powers and duties of commissioner of taxation and finance
- 171-A · Deposit and disposition of revenue
- 171-A*2 · Statewide wage reporting system
- 171-AA · E-file authorizations collected by tax return preparers
- 171-B · Verification of income
- 171-C · Certain overpayments credited against past-due support
- 171-D · Certain overpayments credited against defaulted governmental…
- 171-E · Certain overpayments credited against national defense/national…
- 171-F · Certain overpayments credited against outstanding debts owed to…
- 171-G · Provision of income information
- 171-H · State directory of new hires
- 171-I · Enforcement of child support and combined child and spousal…
- 171-J · Verification of payroll records
- 171-K · Electronic signature
- 171-L · Certain overpayments credited against outstanding tax debt owed…
- 171-M · Certain New York city tax overpayments credited against…
- 171-N · Certain overpayments credited against outstanding tax debts…
- 171-P · Costs or fees imposed by the United States or other states for…
- 171-R · Brownfield credit report
- 171-T · Reciprocal offset agreements with the United States or other…
- 171-U · Verification of eligibility for STAR exemption
- 171-V · Enforcement of delinquent tax liabilities through the…
- 171-W · State support for the local enforcement of past-due property…
- 171-Z · Information sharing with the comptroller regarding unclaimed…
- 172 · Official seal
- 173 · Review by commissioner
- 173-A · Hearing rights upon notice and demand
- 174 · Oaths, acknowledgments, subpoenas and commissions to take…
- 174-A · Duration of warrant liens on real property
- 174-B · Limitation on the time to collect tax liabilities
- 175 · Manner of execution of instruments by the commissioner
- 176 · Transfer of the powers and duties of the comptroller in relation…
- 177 · Construction
- 179 · Definitions
- 180 · Independent analysis