2016 New York Laws
TAX - Tax
Article 8 - (Tax) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
176 - Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes.

  176.  Transfer  of  the  powers  and  duties  of the comptroller in
  relation to the assessment or collection of certain taxes. On and  after
  July  first,  nineteen hundred twenty-one, all the powers and duties now
  conferred or imposed upon the  state  comptroller  in  relation  to  the
  taxation of corporations under articles nine and nine-A of this chapter,
  in  relation to the taxation of transfers of property, under article ten
  of this chapter, in relation to the  taxation  of  transfers  of  stock,
  under  article  twelve of this chapter, and in relation to taxation upon
  and with respect to personal  income,  under  article  sixteen  of  this
  chapter  (as  such article was in effect on December thirtieth, nineteen
  hundred  sixty),  shall  be  transferred  to  and  thereafter  shall  be
  exercised and performed by the commissioner, except as powers and duties
  under  any such article are expressly conferred upon or continued in the
  state comptroller  by  acts  of  the  legislature  of  nineteen  hundred
  twenty-one, enacted subsequent to chapter ninety of the laws of nineteen
  hundred twenty-one.