N.Y. General City Law art. 2-D, § 77: General powers of administrator

§ 77. General powers of administrator.-- (a) General.--The

administrator shall administer and enforce the tax imposed by this local

law and he is authorized to make such rules and regulations, and to

require such facts and information to be reported, as he may deem

necessary to enforce the provisions of this local law and he may

delegate his powers and functions under all parts of this local law to

one of his deputies or to any employee or employees of his department.

(b) Examination of books and witnesses.-- The administrator for the

purpose of ascertaining the correctness of any return, or for the

purpose of making an estimate of taxable income of any person, shall

have power to examine or to cause to have examined, by any agent or

representative designated by him for that purpose, any books, papers,

records or memoranda bearing upon the matters required to be included in

the return, and may require the attendance of the person rendering the

return or any officer or employee of such person, or the attendance of

any other person having knowledge in the premises, and may take

testimony and require proof material for his information, with power to

administer oaths to such person or persons.

(c) Abatement authority.-- The administrator, of his own motion, may

abate any small unpaid balance of an assessment of income tax, or any

liability in respect thereof, if the administrator determines under

uniform rules prescribed by him that the administration and collection

costs involved would not warrant collection of the amount due. He may

also abate, of his own motion, the unpaid portion of the assessment of

any tax or any liability in respect thereof, which is excessive in

amount, or is assessed after the expiration of the period of limitation

properly applicable thereto, or is erroneously or illegally assessed. No

claim for abatement under this subdivision shall be filed by a taxpayer.

(d) Special refund authority.-- Where no questions of fact or law are

involved and it appears from the records of the administrator that any

moneys have been erroneously or illegally collected from any taxpayer or

other person, or paid by such taxpayer or other person under a mistake

of facts, pursuant to the provisions of this local law, the

administrator at any time, without regard to any period of limitations,

shall have the power, upon making a record of his reasons therefor in

writing, to cause such moneys so paid and being erroneously and

illegally held to be refunded.

(e) Cooperation with the United States, other states and the state of

New York. Notwithstanding the provisions of section seventy-eight, the

administrator may permit the secretary of the treasury of the United

States or his delegates, or the proper tax officer of this state or of

any other state imposing an income tax upon the incomes of individuals,

or the authorized representative of either such officer, to inspect any

return filed under this local law, or may furnish to such officer or his

authorized representative an abstract of any such return or supply him

with information concerning an item contained in any such return, or

disclosed by any investigation of tax liability under this local law,

but such permission shall be granted or such information furnished to

such officer or his representative only if the laws of the United States

or of such state, as the case may be, grant substantially similar

privileges to the administrator and such information is to be used for

tax purposes only; and provided further the administrator may furnish to

the commissioner of internal revenue or his authorized representative or

to the tax commission of the state of New York or its authorized

representative such returns filed under this local law and other tax

information as he may consider proper for use in court actions or

proceedings under the internal revenue code or the tax law, whether

civil or criminal, where a written request therefor has been made to the

administrator by the secretary of the treasury of the United States or

by such tax commission or by their delegates provided the laws of the

United States or the laws of the state of New York grant substantially

similar powers to the secretary of the treasury of the United States or

his delegates or to such tax commission or its delegates. Where the

administrator has so authorized use of returns and other information in

such actions or proceedings, officers and employees of the department of

finance of the city may testify in such actions or proceedings in

respect to such returns or other information.