Internal prototype — noindexed, not linked from public navigation yet.

N.Y. TAX Law § 436

This is the official text of N.Y. TAX Law § 436, 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.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

General powers of the tax commission

Official statutory text

§ 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

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.