§ 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.