§ 697. General powers of tax commission.--(a) General.--The tax\ncommission shall administer and enforce the tax imposed by this article\nand it is authorized to make such rules and regulations, and to require\nsuch facts and information to be reported, as it may deem necessary to\nenforce the provisions of this article. The tax commission may divide\nthe state into districts in each of which a branch office may be\nmaintained by it, but in no case shall a county be divided in forming a\ndistrict.\n (b) Examination of books and witnesses.--(1) The tax commission for\nthe purpose of ascertaining the correctness of any return, or for the\npurpose of making an estimate of taxable income of any person, shall\nhave power to examine or to cause to have examined, by any agent or\nrepresentative designated by it for that purpose, any books, papers,\nrecords or memoranda bearing upon the matters required to be included in\nthe return, and may require the attendance of the person rendering the\nreturn or any officer or employee of such person, or the attendance of\nany other person having knowledge in the premises, and may take\ntestimony and require proof material for its information, with power to\nadminister oaths to such person or persons.\n (2) The tax commission may take any action under paragraph one of this\nsubdivision to inquire into the commission of an offense connected with\nthe administration or enforcement of this article, provided, however,\nthat notwithstanding the provisions of section one hundred seventy-four\nof this chapter no such action shall be taken when a referral by the\ndepartment or the tax commission to the attorney general, a district\nattorney or any other prosecutorial agency is in effect. Provided,\nhowever, the tax commission shall have power, during the period when\nsuch referral is in effect, to examine or to cause to have examined, by\nany agent or representative designated by it for that purpose, any\nbooks, papers, records or memoranda bearing upon the matters required to\nbe included in the return, where such books, papers, records or\nmemoranda are in its possession, or where such books, papers, records or\nmemoranda are in the possession of the attorney general, district\nattorney or other prosecutorial agency to which such referral is made.\n (c) Abatement authority.--The tax commission, of its own motion, may\nabate any small unpaid balance of an assessment of income tax, or any\nliability in respect thereof, if the tax commission determines under\nuniform rules prescribed by it that the administration and collection\ncosts involved would not warrant collection of the amount due. It may\nalso abate, of its own motion, the unpaid portion of the assessment of\nany tax or any liability in respect thereof, which is excessive in\namount, or is assessed after the expiration of the period of limitation\nproperly applicable thereto, or is erroneously or illegally assessed. No\nclaim for abatement under this subsection shall be filed by a taxpayer.\n (d) Special refund authority.--Where no questions of fact or law are\ninvolved and it appears from the records of the tax commission that any\nmoneys have been erroneously or illegally collected from any taxpayer or\nother person, or paid by such taxpayer or other person under a mistake\nof facts, pursuant to the provisions of this article, the tax commission\nat any time, without regard to any period of limitations, shall have the\npower, upon making a record of its reasons therefor in writing, to cause\nsuch moneys so paid and being erroneously and illegally held to be\nrefunded and to issue therefor its certificate to the comptroller.\n (e) Secrecy requirement and penalties for violation.--(1) Except in\naccordance with proper judicial order or as otherwise provided by law,\nit shall be unlawful for the commissioner, any officer or employee of\nthe department, any person engaged or retained by such department on an\nindependent contract basis, any
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