N.Y. Laws » CHAPTER Tax / ARTICLE Division of Tax Appeals
New York Consolidated Laws

N.Y. Tax Law § 2002 (2026)

Division of tax appeals; organization

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 2002. Division of tax appeals; organization. There shall be in the
department of taxation and finance a separate and independent division
of tax appeals to be operated and administered by a tax appeals
tribunal. The powers, functions, duties and obligations of the division
shall be separate from and independent of the authority of the
commissioner of taxation and finance.
Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 1991–2024 · leading case: Matter of Dumpling Cove, LLC v. Comm'r of Taxation & Fin., 230 A.D.3d 927 (N.Y. App. Div. 3d Dep't 2024).
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Matter of Dumpling Cove, LLC v. Comm'r of Taxation & Fin., 230 A.D.3d 927 (N.Y. App. Div. 3d Dep't 2024). “Specifically, within the Department there is a "separate and independent [Division] [which is] operated and administered by [the Tribunal]" (Tax Law § 2002). Significantly, "[the Division] is not involved in the administration or collection of taxes" (20 NYCRR 3000.”
Matter of Dumpling Cove, LLC v. Comm'r of Taxation & Fin., 230 A.D.3d 927 (N.Y. App. Div. 3d Dep't 2024). “Specifically, within the Department there is a "separate and independent [Division] [which is] operated and administered by [the Tribunal]" (Tax Law § 2002). Significantly, "[the Division] is not involved in the administration or collection of taxes" (20 NYCRR 3000.”
New York State Dep't of Taxation & Fin. v. Tax Appeals Tribunal, 151 Misc. 2d 326 (N.Y. Sup. Ct. 1991). “” The Division of Tax Appeals is operated and administered by the Tax Appeals Tribunal (Tax Law § 2002). The Tribunal consists of three commissioners appointed by the Governor by and with the advice and consent of the Senate (Tax Law § 2004).”
Sole To Sole, Inc. v. State Tax Comm'n, 208 A.D.2d 166 (N.Y. App. Div. 3d Dep't 1995). “When the Legislature created the Tribunal in 1986 it specifically provided that its powers, functions, duties and obligations were to be separate from and independent of the authority of the Commissioner (see, Tax Law § 2002). Thus, since the Tribunal is an autonomous body not…”
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