2026

Whenever the terms 'state tax commission', 'state tax commissioners' or 'tax commissioner' occur in this chapter or in any law where reference is made to such commission, commissioner or commissioners in relation to the administration of the administrative hearing process, as such process is described in this article, such terms shall be deemed to refer to the division of tax appeals or the tax appeals tribunal and in all other instances shall be deemed to refer to the division of taxation or the commissioner of taxation and finance.