§ 11-815 General powers of the commissioner of finance.
AC § 11-815
In addition to all other 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 out of this chapter and the purposes thereof; 2. To extend, for cause shown, the time for filing any kind of return for a period not exceeding sixty days; and to compromise disputed claims in connection with the taxes hereby imposed; 3. To request information concerning motor vehicles and persons subject to the provisions of this chapter from the department 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 department 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 this chapter to the contrary notwithstanding; 4. To delegate the commissioner's functions hereunder to a deputy commissioner of finance or any employee or employees of the department of finance; 5. To assess, reassess, determine, revise and readjust the taxes imposed under this chapter; 6. To provide methods for identifying motor vehicles not subject to or exempt from the tax imposed under this chapter; 7. 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 this chapter.
