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This entry was published on 2014-09-22
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SECTION 1415
General powers of the commissioner of taxation and finance
Tax (TAX) CHAPTER 60, ARTICLE 31
§ 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.