N.Y. Tax Law § 2026 — Construction

§ 2026. Construction. Whenever the terms "state tax commission",\n"state tax commissioners" or "tax commissioner" occur in this chapter or\nin any law where reference is made to such commission, commissioner or\ncommissioners in relation to the administration of the administrative\nhearing process, as such process is described in this article, such\nterms shall be deemed to refer to the division of tax appeals or the tax\nappeals tribunal and in all other instances shall be deemed to refer to\nthe division of taxation or the commissioner of taxation and finance.\n