N.Y. TAX Law § 172
This is the official text of N.Y. TAX Law § 172, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Official seal
Official statutory text
§ 172. Official seal. The commissioner of taxation and finance shall\nhave and use an official seal; and the records, its proceedings and\ncopies of all papers and documents in his possession and custody may be\nauthenticated in the usual form, under such seal and the signature of\nthe commissioner, deputy commissioner or the secretary, and shall be\nreceived in evidence in the same manner and with like effect as deeds\nregularly acknowledged or proven.\n
Status: in_force · Read it on the official government site
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