N.Y. Tax Law 173 – Review by commissioner
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§ 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.
Terms Used In N.Y. Tax Law 173
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.