2006 New York Code - General Powers Of The Tax Commission.

 
    §  11-2025  General  powers  of the tax commission. In addition to the
  powers granted to the tax commission in this subchapter,  it  is  hereby
  authorized and empowered:
    1.  To  make, adopt and amend rules and regulations appropriate to the
  carrying out of this subchapter and the purposes thereof;
    2. To extend, for cause shown, the time of filing  any  return  for  a
  period  not  exceeding  three  months;  and  for  cause  shown, to remit
  penalties but not interest computed at  the  rate  of  six  percent  per
  annum;
    3.  To  delegate  its  functions hereunder to a deputy commissioner of
  taxation and finance or any employee or employees of the  department  of
  taxation and finance;
    4.  To  prescribe  methods  for  determining  the  amount of receipts,
  amusement charges, dues or rents and for determining which of  them  are
  taxable and which are nontaxable;
    5.  To  require  any  person  required to collect tax to keep detailed
  records of all receipts, amusement  charges,  dues  or  rents  received,
  charged  or  accrued, including those claimed to be nontaxable, and also
  of the nature, type, value and amount of all purchases, sales,  services
  rendered,  admissions,  memberships, occupancies, names and addresses of
  customers, and other facts relevant in determining the amount of tax due
  and to furnish such information upon request to the tax commission;
    6. To assess, determine, revise and readjust the taxes imposed by this
  subchapter;
    7. To publish and maintain, as it deems necessary, lists  of  specific
  items  of  tangible  personal  property  which are found to be foods and
  drugs exempt from tax under paragraphs one and three of section  11-2006
  of  this  subchapter.  Assistance  and cooperation in the formulation of
  such lists shall be provided by the  department  of  health  and  mental
  hygiene upon request by the tax commission;
    8.  To  make  such  provision  as  it  deems  necessary  for the joint
  administration  of  the  state  and  local  taxes  imposed  by   article
  twenty-eight  of the tax law and by this subchapter, including the joint
  reporting, assessment, collection,  determination  and  refund  of  such
  taxes,  and  for that purpose to prescribe by regulation that any of the
  commission's  functions  under  said  laws,  and  any  returns,   forms,
  statements,  documents  or information to be submitted to the commission
  under said laws, any books and records to be kept for  purposes  of  the
  taxes imposed or authorized by said laws, any schedules of amounts to be
  collected  under  said  laws, any registration required under said laws,
  and the payment of taxes under said laws shall be on a joint basis  with
  respect to the taxes imposed by said laws.