§ 171. Powers and duties of commissioner of taxation and finance. The\ncommissioner of taxation and finance shall:\n First. Make such reasonable rules and regulations, not inconsistent\nwith law, as may be necessary for the exercise of its powers and the\nperformance of its duties under this chapter, including regulations\nwhich shall advise the public of (i) the various methods by which the\ndepartment communicates tax policy and interpretations to taxpayers, tax\npractitioners, personnel of the department and the general public and\n(ii) the legal force and effect, precedential value and binding nature\nof each such method of communication.\n Second. Assess, determine, revise, readjust and impose the corporation\ntaxes under articles nine and nine-A of this chapter, and on and after\nJuly first, nineteen hundred twenty-one, have the power and perform the\nduties of the state comptroller in the collection of such taxes and the\ncrediting of such taxes erroneously paid, as jurisdiction thereof is\nvested in such commissioner by section one hundred seventy-six of this\nchapter.\n Third. On and after July first, nineteen hundred twenty-one, have the\npowers and perform the duties of the state comptroller in relation to\nthe assessment, determination and collection of the tax on transfers of\nproperty, as jurisdiction thereof is vested in such commissioner by\nsection one hundred seventy-six of this chapter.\n Fourth. On and after July first, nineteen hundred twenty-one, have the\npowers and perform the duties of the state comptroller in the collection\nof the tax on transfers of stock under article twelve of this chapter,\nas jurisdiction thereof is vested in such commissioner by section one\nhundred seventy-six of this chapter.\n Fifth. On and after July first, nineteen hundred twenty-one, have the\npower and perform the duties of the state comptroller in the assessment,\ndetermination, review, readjustment and collection of taxes upon and\nwith respect to personal income, as jurisdiction thereof is vested in\nsuch commissioner by section one hundred seventy-six of this chapter.\n Sixth. Administer, supervise and enforce the tax on mortgages as\nprovided in article eleven of this chapter.\n Eighth. Take testimony and proofs, under oath, with reference to any\nmatter within the line of his official duty. A deputy tax commissioner\nand such other officials and employees of the department of taxation and\nfinance as may be nominated by such commissioner by resolution recorded\nin the minutes may be designated for the purpose of taking such\ntestimony and proofs.\n Ninth. Require from all state and local officers such information as\nmay be necessary for the proper discharge of its duties.\n Tenth. Hold meetings at an office to be assigned in one of the state\nbuildings at Albany, at such times as may be fixed by such commissioner\nor by adjournment thereof, or at such other places as he may designate.\n Eleventh. Compile and publish statistics relating to state and local\ntaxation.\n Twelfth. Make investigations of the general system of state taxation\nfrom time to time.\n Thirteenth. Inquire into the provisions of the laws of other states\nand jurisdictions; to confer with tax commissioners of other states\nregarding the most effectual and equitable methods of taxation, and\nparticularly regarding the best methods of avoiding conflicts and\nduplication of taxation, and to recommend to the legislature such\nmeasures as will bring about uniformity of methods, harmony and\nco-operation between the different states and jurisdictions in matters\nof taxation.\n Fourteenth. Perform the other powers and duties conferred upon it by\nlaw.\n Fifteenth. Have authority to compromise any taxes or other impositions\nor any warrant or judgment for taxes or other impositions administered\nby the commissioner, and the penalties and interest in connection\ntherewith, if the tax debtor has been discharged in bankruptcy, is shown\nby pr
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