Sec. 2397.8. Administrativeand judicial proceedings

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The provisions of subdivision3-a of section 170 and sections 288, 288-a, 315, 1138, 1140 and 1250of the Tax Law shall apply in the event a taxpayer wishes to protestany action taken by the commissioner or the department as a resultof this Part which gives rise to a right to a hearing under the TaxLaw.

                    
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