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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 173

Review by commissioner

Official textnysenate.govlast amended

§ 173. Review by commissioner. The commissioner shall act as an individual in exercising the powers and performing the duties conferred or imposed by section two hundred sixty of this chapter on the commissioner in relation to the apportionment of mortgage taxes unless a hearing is demanded.

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In this article (36 sections)
  1. 170 · Department of taxation and finance
  2. 171 · Powers and duties of commissioner of taxation and finance
  3. 171-A · Deposit and disposition of revenue
  4. 171-A*2 · Statewide wage reporting system
  5. 171-AA · E-file authorizations collected by tax return preparers
  6. 171-B · Verification of income
  7. 171-C · Certain overpayments credited against past-due support
  8. 171-D · Certain overpayments credited against defaulted governmental…
  9. 171-E · Certain overpayments credited against national defense/national…
  10. 171-F · Certain overpayments credited against outstanding debts owed to…
  11. 171-G · Provision of income information
  12. 171-H · State directory of new hires
  13. 171-I · Enforcement of child support and combined child and spousal…
  14. 171-J · Verification of payroll records
  15. 171-K · Electronic signature
  16. 171-L · Certain overpayments credited against outstanding tax debt owed…
  17. 171-M · Certain New York city tax overpayments credited against…
  18. 171-N · Certain overpayments credited against outstanding tax debts…
  19. 171-P · Costs or fees imposed by the United States or other states for…
  20. 171-R · Brownfield credit report
  21. 171-T · Reciprocal offset agreements with the United States or other…
  22. 171-U · Verification of eligibility for STAR exemption
  23. 171-V · Enforcement of delinquent tax liabilities through the…
  24. 171-W · State support for the local enforcement of past-due property…
  25. 171-Z · Information sharing with the comptroller regarding unclaimed…
  26. 172 · Official seal
  27. 173 · Review by commissioner
  28. 173-A · Hearing rights upon notice and demand
  29. 174 · Oaths, acknowledgments, subpoenas and commissions to take…
  30. 174-A · Duration of warrant liens on real property
  31. 174-B · Limitation on the time to collect tax liabilities
  32. 175 · Manner of execution of instruments by the commissioner
  33. 176 · Transfer of the powers and duties of the comptroller in relation…
  34. 177 · Construction
  35. 179 · Definitions
  36. 180 · Independent analysis
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