§ 7-16 General Powers of the Commissioner of Finance.
RCNY § 7-16
In addition to the powers granted to the Commissioner of Finance by the law, he is also 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 ninety days; and to compromise disputed claims in connection with the taxes hereby imposed; (c) To request information from the Tax Commissioner 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 Commissioner or such Treasury Department relative to any person; (d) To delegate his functions hereunder to a Deputy Commissioner of Finance or other employee or employees of his department; (e) To assess, determine, revise and adjust the taxes imposed under the law; (f) To require any tenant who uses premises for both residential purposes and as taxable premises and who pays an undivided rent for the entire premises so used to provide him with a signed and notarized request to the United States Director of Internal Revenue for photostatic copies of the tenant's income tax return for any year when he deems such income tax return necessary to determine the rent ascribable to so much of such premises as is used as taxable premises; and, if the tenant refuses to provide him with such a signed written request, to treat the rent for the entire premises as the rent for so much as is used as taxable premises; (g) To prescribe methods for determining how much of any tenant's base rent is ascribable to a use which results in a reduction of the base rent or for determining any other division of rent or of use of premises necessary for the determination of the base rent or the amount of the base rent subject to tax under the law.
