§ 11-1211 General powers of the commissioner of finance.
AC § 11-1211
In addition to the powers granted to the commissioner of finance in this chapter, such commissioner is hereby authorized and empowered: 1. To make, adopt and amend rules and regulations appropriate to the carrying out of this chapter and the purposes thereof; 2. 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 hereby imposed; 3. To request information from the racing commission and the tax commission of the state of New York, or any other state or the treasury department of the United States relative to any person; and to afford information to such commission or such treasury department relative to any person, any other provision of this chapter to the contrary notwithstanding; 4. To delegate his or her functions hereunder to a deputy commissioner of finance or any employee or employees of the department of finance; 5. To prescribe methods for determining the amount of the admissions and for determining the tax; 6. To require racing corporations or associations to keep detailed records of all race meetings and all attendance thereat, and to furnish such information upon request to the commissioner of finance; 7. To require that the amount of the tax be printed, separate from the price of admission, on tickets of admission.
