2022 New York Laws
TAX - Tax
Article 31 - Real Estate Transfer Tax
1415 - General Powers of the Commissioner of Taxation and Finance.

§  1415.  General  powers of the commissioner of taxation and finance.
The commissioner of taxation and finance shall have the  power:  (a)  to
administer  and  enforce  the  tax  imposed  by  this  article  and  the
commissioner is authorized to make such rules and  regulations,  and  to
require  such  facts and information to be reported, as the commissioner
may deem necessary to enforce the provisions of this article.
  (b) For the purposes of ascertaining the correctness of any return, or
for the purpose of making an estimate of tax of any return, or  for  the
purpose  of  making  an  estimate of tax of any person, to examine or to
cause to have examined, by any agent or representative designated by the
commissioner for that purpose, any books, papers, records  or  memoranda
related  to  the  matters required to be included in the return, and may
require the attendance of the person rendering the return or any officer
or employee of such person, or the attendance of any other person having
knowledge of the matters included in the return, and may take  testimony
and require proof material for its information, with power to administer
oaths to such person or persons.
  (c)  To  extend,  for cause shown, the time of filing any return for a
period not exceeding three months.
  (d) 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 state of New York which is located
within the state of New York or any interest therein.
  (e) 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 title and to furnish such records to the commissioner  of  taxation
and finance upon request.
  (f)  The  commissioner  of taxation and finance, of the commissioner's
own motion, may abate any small unpaid balance of an assessment  of  the
tax to be levied hereunder, or any liability in respect thereof, if such
commissioner   determines   under   uniform   rules  prescribed  by  the
commissioner that the administration and collection costs involved would
not warrant collection of the amount  due.  The  commissioner  may  also
abate,  of  the  commissioner's  own  motion,  the unpaid portion of the
assessment of any tax or any liability  in  respect  thereof,  which  is
excessive  in  amount, or is assessed after the expiration of the period
of  limitation  properly  applicable  thereto,  or  is  erroneously   or
illegally  assessed. No claim for abatement under this subdivision shall
be filed by a taxpayer.