§ 170. Department of taxation and finance. 1. The existing department\nof taxation and finance and its present functions are continued. The\nhead of the department of taxation and finance shall be the commissioner\nof taxation and finance who shall have sole charge of the administration\nof such department except with regard to the administration of the\ndivision of tax appeals which shall be the sole charge of the tax\nappeals tribunal authorized by article forty of this chapter. The\ncommissioner of taxation and finance shall be appointed by the governor\nby and with the advice and consent of the senate and shall hold office\nas commissioner of taxation and finance until the end of the term of the\ngovernor by whom he was appointed and until his successor has been\nappointed and has qualified.\n 2. Existing divisions or bureaus in the department of taxation and\nfinance or transferred to the department shall continue until\nconsolidated or abolished pursuant to this section. There shall be in\nthe department of taxation and finance a division of taxation, a\ndivision of the treasury, a division of the lottery, an office of real\nproperty tax services, and a division of tax appeals.\n 3. The commissioner of taxation and finance may establish such\nadditional divisions and bureaus as he may deem necessary. He may\nappoint the heads of such divisions and bureaus and fix their duties and\nhe may consolidate, alter or abolish any divisions or bureaus, except\nthat such commissioner shall have no such authority or power with regard\nto the division of tax appeals.\n 3-a. (a) There shall be in the division of taxation a bureau of\nconciliation and mediation services which shall be responsible for\nproviding conciliation conferences. Such conference shall be provided,\nat the option of any taxpayer or any other person subject to the\nprovisions of this chapter or any other provision of law relating to\nadministration of taxes, where such taxpayer or any other such person\nhas received any written notice of a determination of tax due, a tax\ndeficiency, a denial of a refund or credit application, a cancellation,\nrevocation or suspension of a license, permit or registration, a denial\nof an application for a license, permit or registration or any other\nnotice which gives rise to a right to a hearing under this chapter if\nthe time to petition for such a hearing has not elapsed. Such notice\nshall contain information advising the recipient of the right to have a\nconciliation conference.\n (b) A request for a conciliation conference shall be applied for in\nthe manner as set forth by regulation of the commissioner and,\nnotwithstanding any provision of law to the contrary, shall suspend the\nrunning of the period of limitations for the filing of a petition\nprotesting such notice and requesting a hearing. To discontinue the\nconciliation proceeding, the recipient of the notice shall make a\nrequest in writing and such person shall have ninety days from the time\nsuch request of discontinuance is made to petition the division of tax\nappeals for a hearing, except that the recipient of a written notice\ndescribed in paragraph (h) of this subdivision will have thirty days\nfrom the time such request of discontinuance is made to petition the\ndivision of tax appeals for a hearing. The commissioner shall notify the\ndivision of tax appeals when any person requests a conference or\nrequests to discontinue such conference.\n (c) A conciliation conferee, all of whom, unless otherwise provided by\nlaw, shall be in the classified civil service, shall conduct the\nconciliation conference in an informal manner and shall hear or receive\ntestimony and evidence deemed necessary or desirable for a just and\nequitable result. The commissioner of taxation and finance shall have\nthe power to delegate authority to a conferee to waive or modify\npenalty, interest and additions to tax to the same extent as such\ncommissioner is permitted under this
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