New York Consolidated Laws, Tax Law - TAX § 177. Construction

Wherever the terms “board of tax commissioners,” “state board of tax commissioners,” “state tax commissioners” or “state tax commission,” “state comptroller” or “comptroller” occur in any law, or wherever in any law reference is made to such board or commissioners or commission or officer, such term or reference shall be deemed to refer to the state tax department as established by this article, to the commissioner of taxation and finance as established by this article or to the tax appeals tribunal as established by article forty of this chapter, so far as such law pertains to matters which are within the jurisdiction of such tax department, such commissioner or such tax appeals tribunal.