§ 11-1016 General powers of the commissioner of finance.
AC § 11-1016
In the administration of this chapter, the commissioner of finance is authorized to: 1. Make and publish reasonable rules and regulations as may be necessary for the exercise of the commissioner's powers and the performance of the commissioner's duties under this chapter.
2.Assess the tax authorized to be imposed under this chapter.
3.Subpoena and require the attendance of witnesses and the production of books, papers and other documents, and to take testimony and proofs, under oath, with reference to any matter within the line of the commissioner's official duty under this chapter.
4.Delegate the commissioner's functions hereunder to a deputy commissioner of finance or other employee or employees of the department of finance.
5.Prescribe methods for determining the rental values of premises, the occupant of which is taxable pursuant to the provisions of this chapter.
6.Require any person who receives or is entitled to receive a consideration for the occupation of premises to furnish a statement to the commissioner of finance, upon his or her request, containing information as to the name of each occupant and rental value of each for the occupation of such premises.
7.Nothing contained in section 11-1017 of this chapter or in any other provision of this chapter shall be construed to limit the authority of the commissioner of finance, hereby authorized, to furnish any information, whether or not contained in a return, to the tax commission or any other agency or department of the state of New York, or to the treasury department of the United States, or to any agency of the city of New York, or to the district attorney of any county within the city of New York.
8.To extend, for cause shown, the time for filing any return for a period not exceeding twenty days.
