Legislation

Search OpenLegislation Statutes

previous
  • SECTION 172
    Official seal
    • up
  • ARTICLE 8
    Department of Taxation and Finance; Commissioner of Taxation and Finance
    • next
  • SECTION 173-A
    Hearing rights upon notice and demand
    • Viewing most recent revision (from 2014-09-22)

    SECTION 173

    Review by commissioner

    Tax (TAX) CHAPTER 60, ARTICLE 8

    § 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.