Legislation

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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 8
Department of Taxation and Finance; Commissioner of Taxation and Finance
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SECTION 171-AA
E-file authorizations collected by tax return preparers
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ARTICLE 8
Department of Taxation and Finance; Commissioner of Taxation and Finance
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SECTION 173
Review by commissioner
This entry was published on 2014-09-22
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SECTION 172
Official seal
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 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.