2006 New York Code - General Powers Of The Commissioner Of Finance.

 
    §  11-2112  General powers of the commissioner of finance. In addition
  to the powers granted to the commissioner of finance in this chapter, he
  or she is hereby authorized and empowered:
    1. To make, adopt and amend rules and regulations appropriate  to  the
  carrying out of this chapter and the purposes thereof;
    2.  To  extend,  for cause shown, the time for filing any return for a
  period not exceeding thirty days; and to compromise disputed  claims  in
  connection with the taxes hereby imposed;
    3.  To request information from the tax commission of the state of New
  York or the treasury department of the United  States  relative  to  any
  person; and to afford returns, reports and other information to such tax
  commission or such treasury department relative to any person, any other
  provision of this chapter to the contrary notwithstanding;
    4. To delegate his or her functions hereunder to a deputy commissioner
  of finance or any employee or employees of the department of finance;
    5.  To prescribe the methods for determining the consideration and net
  consideration attributable to that  portion  of  real  property  located
  partly  within  and partly without the city of New York which is located
  within the city of New York or any interest therein;
    6. To require any grantor or grantee to keep  such  records,  and  for
  such  length of time as may be required for the proper administration of
  this chapter and to furnish such records to the commissioner of  finance
  upon request;
    7.  To  assess,  determine,  revise and adjust the taxes imposed under
  this chapter.