§ 23-01 General Powers of the Commissioner of Finance.
RCNY § 23-01
In addition to all other powers granted to the Commissioner of Finance and set forth in these regulations, he is also authorized and empowered: (a) To make, adopt and amend rules and regulations appropriate to the carrying out of the Real Property Transfer Tax and the purposes thereof; (b) To extend, for cause shown, the time for filing any return for a period not exceeding thirty days; and to compromise disputed claims in connection with the taxes thereby imposed; (c) To request information from the Tax Commission of the State of New York or the Treasury Department of the United States relative to any person; and to afford information to such Tax Commission or Treasury Department relative to any person, any other provision of the law to the contrary notwithstanding; (d) To delegate his functions under the law to a deputy commissioner or any employee or employees of the Department of Finance; (e) 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 City of New York which is located within the City of New York or any interest therein; (f) 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 the law; (g) To assess, determine, revise and adjust the taxes imposed under the law.
