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ARTICLE 8
Department of Taxation and Finance; Commissioner of Taxation and Finance
Tax (TAX) CHAPTER 60
ARTICLE 8
DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
Section 170. Department of taxation and finance.

171. Powers and duties of commissioner of taxation and

finance.

171-a. Deposit and disposition of revenue.

171-a*2. Statewide wage reporting system.

171-b. Verification of income.

171-c. Certain overpayments credited against past-due support.

171-d. Certain overpayments credited against defaulted

governmental education loans.

171-e. Certain overpayments credited against national

defense/national direct, health professions or

nursing student loans.

171-f. Certain overpayments credited against outstanding debts

owed to a state agency.

171-g. Provision of income information.

171-h. State directory of new hires.

171-i. Enforcement of child support and combined child and

spousal support arrears.

171-j. Verification of payroll records.

171-k. Electronic signature.

171-l. Certain overpayments credited against outstanding tax

debt owed to the city of New York.

171-m. Certain New York city tax overpayments credited against

outstanding debts owed to the state of New York.

171-n. Certain overpayments credited against outstanding tax

debts owed to other states.

171-p. Costs or fees imposed by the United States or other

states for crediting tax overpayments against

outstanding tax debts owed to the state of New York.

171-r. Brownfield credit report.

171-t. Reciprocal offset agreements with the United States or

other states.

171-u. Verification of income eligibility for basic STAR

exemption.

171-v. Enforcement of delinquent tax liabilities through the

suspension of drivers' licenses.

171-w. State support for the local enforcement of past-due

property taxes.

171-z. Information sharing with the comptroller regarding

unclaimed funds.

171-aa. E-file authorizations collected by tax return

preparers.

172. Official seal.

173. Review by commissioner.

173-a. Hearing rights upon notice and demand.

174. Oaths, acknowledgments, subpoenas and commissions to

take testimony.

174-a. Duration of warrant liens on real property.

174-b. Limitation on the time to collect tax liabilities.

174-c. Service of income execution without filing a warrant.

175. Manner of execution of instruments by the commissioner.

176. Transfer of the powers and duties of the comptroller in

relation to the assessment or collection of certain

taxes.

177. Construction.

179. Definitions.