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This entry was published on 2016-04-22
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SECTION 509
Powers of tax commission
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 509. Powers of tax commission. In addition to any other power
conferred by this chapter the tax commission shall have the following
powers:

1. To prescribe such methods and means as the commission determines to
be necessary for checking, verifying and ascertaining the number of
miles traveled by, and the weight of, each vehicular unit on the public
highways in this state;

2. To prescribe the method of accounts and the type of records to be
kept by any carrier to the extent necessary to determine liability under
this article;

3. To weigh at reasonably frequent intervals any vehicular unit or any
motor vehicle, as defined in section one hundred twenty-five of the
vehicle and traffic law, having a gross weight in excess of sixteen
thousand pounds, operating on the public highways in this state;

4. To require any carrier subject to tax hereunder to file, with the
department of taxation and finance, a bond issued by a surety company
approved by the superintendent of financial services as to solvency and
responsibility and authorized to transact business in this state or
other security acceptable to the tax commission, in such amount as the
tax commission may fix, to secure the payment of any monies which may
become due from such carrier pursuant to this article. If securities are
deposited as security under this subdivision, such securities shall be
kept in the custody of the comptroller and the commissioner of taxation
and finance and may be sold by the tax commission if it becomes
necessary so to do in order to recover any sums due from such carrier
pursuant to this article; but no such sale shall be had until after such
carrier shall have had an opportunity to litigate the validity of any
tax if it elects so to do. Upon such sale the surplus, if any, above the
sums due under this article shall be returned to said carrier. The
amount of the bond or other security required hereunder shall be
reasonably related to the probable liability of the carrier under this
article;

5. To request the division of state police, the state department of
transportation and other public officials to cooperate in enforcing the
provisions of this article;

5-a. To take possession of any certificate of registration which has
been suspended or revoked under the provisions of this article and any
decal issued in conjunction therewith, and any certificate of
registration which is being used for a motor vehicle other than the one
for which it was issued and any decal that is on a motor vehicle other
than the one for which it was issued, or to direct any peace officer,
acting pursuant to his or her special duties, or any police officer or
any employee of the department to take possession thereof and return the
same to the commissioner.

6. To release any property from the lien of any fees, taxes, penalties
or interest imposed by this article upon application made to it and the
payment of a fee of one dollar provided payment be made of such a sum as
the commission shall deem adequate consideration for such release or
after payment of any such amount is secured to the satisfaction of the
commission;

7. To make reasonable rules and regulations to effectuate the purposes
of this article.

8. To issue replacement certificates of registration or decals at such
times as the commissioner may deem necessary for the proper and
efficient enforcement of the provisions of this article, but not more
often than once every year and to require the surrender of the then
outstanding certificates of registration and decals. All of the
provisions of this article with respect to certificates of registration
and decals shall be applicable to replacement certificates of
registration and decals issued hereunder, except that the replacement
certificate of registration or decal shall be issued upon payment of a
fee of one dollar and fifty cents for each motor vehicle and for any
trailer, semi-trailer, dolly or other device drawn thereby for which a
certificate of registration or decal is required to be issued under this
article;

9. To examine, or cause to be examined or cause any person to keep any
books, papers or records with respect to the operations on the public
highways of this state of any vehicular unit or any motor vehicle, if
the tax commission has reasonable grounds to believe that such vehicle
may be subject to the provisions of this article or employed in the
computation of the taxes imposed by this article, to require the
attendance of any person having knowledge thereof and to take testimony
and require proof under oath material for its information, for the
purpose of ascertaining the correctness of any return filed with respect
thereto or for the purpose of determining tax liability under this
article;

10. To waive the liability imposed by, or any requirement of, this
article, or both, under such conditions and limitations as the
commissioner may prescribe, as the commissioner may deem necessary to
facilitate prompt relief to an area determined by the president of the
United States to warrant assistance by the federal government under the
disaster relief and emergency assistance act.