New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 436 — General powers of the tax commission
§ 436. General powers of the tax commission. The powers conferred upon\nthe tax commission by sections one hundred seventy-one and one hundred\nseventy-one-b of this chapter shall, so far as applicable, be\nexercisable with respect to the provisions of this article.\n
Source: official text