N.Y. Tax Law § 1415: General powers of the commissioner of taxation and finance

§ 1415. General powers of the commissioner of taxation and finance.

The commissioner of taxation and finance shall have the power: (a) to

administer and enforce the tax imposed by this article and the

commissioner is authorized to make such rules and regulations, and to

require such facts and information to be reported, as the commissioner

may deem necessary to enforce the provisions of this article.

(b) For the purposes of ascertaining the correctness of any return, or

for the purpose of making an estimate of tax of any return, or for the

purpose of making an estimate of tax of any person, to examine or to

cause to have examined, by any agent or representative designated by the

commissioner for that purpose, any books, papers, records or memoranda

related to 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 of the matters included in the return, and may take testimony

and require proof material for its information, with power to administer

oaths to such person or persons.

(c) To extend, for cause shown, the time of filing any return for a

period not exceeding three months.

(d) To prescribe the methods for determining the consideration and net

consideration attributable to that portion of real property located

partly within and partly without the state of New York which is located

within the state of New York or any interest therein.

(e) To require any grantor or grantee to keep such records, and for

such length of time as may be required for the proper administration of

this title and to furnish such records to the commissioner of taxation

and finance upon request.

(f) The commissioner of taxation and finance, of the commissioner's

own motion, may abate any small unpaid balance of an assessment of the

tax to be levied hereunder, or any liability in respect thereof, if such

commissioner determines under uniform rules prescribed by the

commissioner that the administration and collection costs involved would

not warrant collection of the amount due. The commissioner may also

abate, of the commissioner's 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.