New York Consolidated Laws, Tax Law - TAX § 175. Manner of execution of instruments by the commissioner

Notwithstanding any other provision of law, whenever a statute authorizes or requires the commissioner to execute an instrument, such instrument shall be executed by having the name or title of the commissioner appear on such instrument and, underneath such name or title, such instrument shall be signed by the commissioner or by a deputy tax commissioner or by the secretary to such commissioner.  An electronic signature may be used in lieu of a signature affixed by hand pursuant to article three of the state technology law.  The seal of such commissioner may be affixed or appear on such instrument as a facsimile which is engraved, printed or reproduced in any other manner.  No acknowledgment of the execution of any such instrument shall be necessary for the purpose of the recordation thereof or for any other purpose.