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This entry was published on 2014-09-22
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SECTION 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 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.