N.Y. Tax Law § 2002 — Division of tax appeals; organization

§ 2002. Division of tax appeals; organization. There shall be in the\ndepartment of taxation and finance a separate and independent division\nof tax appeals to be operated and administered by a tax appeals\ntribunal. The powers, functions, duties and obligations of the division\nshall be separate from and independent of the authority of the\ncommissioner of taxation and finance.\n