§ 6-15 General Powers of the Commissioner of Finance.
RCNY § 6-15
In addition to all other powers granted to the Commissioner of Finance under the law, he is authorized and empowered: (a) To make, adopt and amend rules and regulations appropriate to the carrying out of the law and the purposes thereof; (b) To extend, for cause shown, the time for filing any return for a period not exceeding sixty days; and to compromise disputed claims in connection with the taxes thereby imposed; (c) To request information concerning motor vehicles and persons subject to the provisions of the law from the Bureau of Motor Vehicles and from the Department of Taxation and Finance of the State of New York or any successor to their duties, or the Treasury Department of the United States relative to any person; and to afford information to such Bureau of Motor Vehicles, Department of Taxation and Finance or any successor to their duties, or to such Treasury Department relative to any person, any other provision of the law to the contrary notwithstanding; (d) To delegate his functions thereunder to a Deputy Commissioner of Finance or other employee or employees of his department; (e) To assess, reassess, determine, revise and readjust the tax imposed under the law; (f) To provide methods for identifying motor vehicles not subject to or exempt from the tax imposed under the law; (g) To provide that a certificate of registration need not be filed with respect to any or all types of motor vehicles, or to provide that such certificate of registration with respect to any or all types of motor vehicles shall be contained on or combined with any return or supplemental return required to be filed under the law.
