§ 11-1602 General powers of the commissioner of finance.
AC § 11-1602
In addition to the powers granted to the commissioner of finance in this chapter, the commissioner is hereby authorized and empowered; 1. To make, adopt and amend rules and regulations appropriate to the carrying chapter and the purposes thereof; 2. To extend, for cause shown, the time of filing any return for a period not exceeding thirty days; and for cause shown, to remit penalties but not interest computed at the rate of six per cent per annum; and to compromise disputed claims in connection with the taxes hereby imposed; 3. 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 such treasury department relative to any person, any other provision of this chapter to the contrary notwithstanding; 4. To delegate the commissioner's functions hereunder to an assistant commissioner or deputy commissioner in the department of finance or to any employee or employees of the commissioner of finance; 5. To prescribe methods for determining the containers sold or supplied or purchased and to determine which are taxable and nontaxable; 6. To require sellers and suppliers and retailers within the city to keep detailed records with respect to containers bought, sold, used, manufactured or produced, and stock and production records with respect to such containers whether or not subject to the tax imposed by this chapter, and to furnish any information with respect thereto upon request to the commissioner of finance; 7. To assess, determine, revise and readjust the taxes imposed under this chapter.
