* § 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, and
the seal of such commissioner shall be affixed or shall 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.

* NB Effective until July 1, 2025

* § 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.

* NB Effective July 1, 2025