N.Y. Tax Law § 177

§ 177. Construction. Wherever the terms "board of tax commissioners,"\n"state board of tax commissioners," "state tax commissioners" or "state\ntax commission," "state comptroller" or "comptroller" occur in any law,\nor wherever in any law reference is made to such board or commissioners\nor commission or officer, such term or reference shall be deemed to\nrefer to the state tax department as established by this article, to the\ncommissioner of taxation and finance as established by this article or\nto the tax appeals tribunal as established by article forty of this\nchapter, so far as such law pertains to matters which are within the\njurisdiction of such tax department, such commissioner or such tax\nappeals tribunal.\n