N.Y. Tax Law § 171: Powers and duties of commissioner of taxation and finance

§ 171. Powers and duties of commissioner of taxation and finance. The

commissioner of taxation and finance shall:

First. Make such reasonable rules and regulations, not inconsistent

with law, as may be necessary for the exercise of its powers and the

performance of its duties under this chapter, including regulations

which shall advise the public of (i) the various methods by which the

department communicates tax policy and interpretations to taxpayers, tax

practitioners, personnel of the department and the general public and

(ii) the legal force and effect, precedential value and binding nature

of each such method of communication.

Second. Assess, determine, revise, readjust and impose the corporation

taxes under articles nine and nine-A of this chapter, and on and after

July first, nineteen hundred twenty-one, have the power and perform the

duties of the state comptroller in the collection of such taxes and the

crediting of such taxes erroneously paid, as jurisdiction thereof is

vested in such commissioner by section one hundred seventy-six of this

chapter.

Third. On and after July first, nineteen hundred twenty-one, have the

powers and perform the duties of the state comptroller in relation to

the assessment, determination and collection of the tax on transfers of

property, as jurisdiction thereof is vested in such commissioner by

section one hundred seventy-six of this chapter.

Fourth. On and after July first, nineteen hundred twenty-one, have the

powers and perform the duties of the state comptroller in the collection

of the tax on transfers of stock under article twelve of this chapter,

as jurisdiction thereof is vested in such commissioner by section one

hundred seventy-six of this chapter.

Fifth. On and after July first, nineteen hundred twenty-one, have the

power and perform the duties of the state comptroller in the assessment,

determination, review, readjustment and collection of taxes upon and

with respect to personal income, as jurisdiction thereof is vested in

such commissioner by section one hundred seventy-six of this chapter.

Sixth. Administer, supervise and enforce the tax on mortgages as

provided in article eleven of this chapter.

Eighth. Take testimony and proofs, under oath, with reference to any

matter within the line of his official duty. A deputy tax commissioner

and such other officials and employees of the department of taxation and

finance as may be nominated by such commissioner by resolution recorded

in the minutes may be designated for the purpose of taking such

testimony and proofs.

Ninth. Require from all state and local officers such information as

may be necessary for the proper discharge of its duties.

Tenth. Hold meetings at an office to be assigned in one of the state

buildings at Albany, at such times as may be fixed by such commissioner

or by adjournment thereof, or at such other places as he may designate.

Eleventh. Compile and publish statistics relating to state and local

taxation.

Twelfth. Make investigations of the general system of state taxation

from time to time.

Thirteenth. Inquire into the provisions of the laws of other states

and jurisdictions; to confer with tax commissioners of other states

regarding the most effectual and equitable methods of taxation, and

particularly regarding the best methods of avoiding conflicts and

duplication of taxation, and to recommend to the legislature such

measures as will bring about uniformity of methods, harmony and

co-operation between the different states and jurisdictions in matters

of taxation.

Fourteenth. Perform the other powers and duties conferred upon it by

law.

Fifteenth. Have authority to compromise any taxes or other impositions

or any warrant or judgment for taxes or other impositions administered

by the commissioner, and the penalties and interest in connection

therewith, if the tax debtor has been discharged in bankruptcy, is shown

by proofs submitted to be insolvent, or shows by proofs that collection

in full would cause the tax debtor undue economic hardship, provided

that the amount payable in compromise reasonably reflects collection

potential or is otherwise justified by the proofs offered by the tax

debtor. Provided, further, the commissioner shall not accept any amount

payable in compromise that would undermine compliance with the taxes or

other impositions administered by the commissioner, nor shall the

commissioner enter into any offer of compromise that would be adverse to

the best interests of the state. Where the amount owing for taxes or

other impositions or the warrant or judgment, exclusive of any penalties

and interest, is more than one hundred thousand dollars, such compromise

shall be effective only when approved by a justice of the supreme court.

The commissioner shall promulgate regulations defining what constitutes

undue economic hardship. The inability to maintain an affluent or

luxurious lifestyle shall not constitute undue economic hardship.

Fifteenth-a. Notwithstanding any other provision of this chapter: (i)

the commissioner may grant the relief described in paragraph (iii) of

this subdivision to a limited partner of a limited partnership (but not

a partner of a limited liability partnership) or a member of a limited

liability company if such limited partner or member demonstrates to the

satisfaction of the commissioner that such limited partner's or member's

ownership interest and the percentage of their distributive share of the

profits and losses of such limited partnership or limited liability

company are each less than fifty percent, and such limited partner or

member was not under a duty to act, and did not act, for such limited

partnership or limited liability company in complying with any

requirement of the taxes imposed under article twenty-eight of this

chapter and pursuant to the authority of article twenty-nine of this

chapter. Provided, however, the commissioner shall deny an application

for relief if: (A) such limited partner or member had a duty to act or

has acted on behalf of such limited partnership or limited liability

company in complying with any requirement of the taxes imposed under

article twenty-eight of this chapter and pursuant to the authority of

article twenty-nine of this chapter; (B) such limited partner or member

has been convicted of a crime provided in this chapter; (C) such limited

partner or member has a past-due tax liability, as such term is defined

in section one hundred seventy-one-v of this article; (D) approval of

such application would undermine compliance with the taxes or other

impositions administered by the commissioner; or (E) approval of such

application would be adverse to the best interests of the state.

(ii) The relief described in paragraph (iii) of this subdivision shall

not be provided unless a limited partner or member submits a properly

completed application for relief on a form prescribed by the

commissioner. The information provided in such application must be true

and complete in all material respects. Providing materially false or

fraudulent information on such application shall disqualify such limited

partner or member for the relief described in paragraph (iii) of this

subdivision, shall void any agreement with the commissioner with respect

to such relief, and shall result in such limited partner or member

bearing strict liability for the total amount of tax, interest and

penalty owed by their respective limited partnership or limited

liability company under article twenty-eight of this chapter and

pursuant to the authority of article twenty-nine of this chapter.

(iii) If the commissioner approves such application, such limited

partner or member shall be liable for the percentage of the original

liability under article twenty-eight of this chapter and pursuant to the

authority of article twenty-nine of this chapter of their respective

limited partnership or limited liability company that reflects such

limited partner's or member's ownership interest or distributive share

of the profits and losses of such limited partnership or limited

liability company, whichever is higher. Such original liability shall

include any interest accrued thereon up to and including the date of

payment by such limited partner or member at the underpayment rate set

by the commissioner pursuant to section eleven hundred forty-two of this

chapter, and shall be reduced by the sum of any payments made by the

limited partnership or limited liability company. Provided, however,

such limited partner or member shall not be liable for any penalty owed

by such limited partnership or limited liability company or any other

partner or member of such limited partnership or limited liability

company; and provided further that the sum of the amounts owed by all of

the persons required to collect tax of a limited partnership or limited

liability company shall not exceed the total liability of such limited

partnership or limited liability company.

(iv) The denial of a limited partner's or member's application for

relief shall not be reviewable by the division of tax appeals, but may

be reviewed pursuant to article seventy-eight of the civil practice law

and rules by a proceeding commenced within four months of such denial in

the county where the commissioner has their principal office.

(v) Any payment made by a limited partner or member in excess of such

limited partner's or member's percentage of ownership or distributive

share, whichever is higher, shall be deemed a payment by the respective

limited partnership or limited liability company, and such limited

partner or member shall not be entitled to a refund of such amount.

Sixteenth. Have authority to compromise any taxes or any warrant or

judgment for taxes imposed by this chapter and the penalties and

interest in connection therewith of a tax debtor which is a domestic

railroad corporation, or its trustee or trustees in bankruptcy, (1) in

connection with its qualification as a railroad redevelopment

corporation or the acquisition of its facilities by a railroad

redevelopment corporation or (2) if said domestic railroad corporation

is principally engaged in the transportation of passengers and at the

time of said compromise it is the debtor in a reorganization proceeding

pursuant to the United States bankruptcy act and said compromise is

approved by the bankruptcy court.

Seventeenth. Have authority to release any real and personal property

from the lien of any warrant for unpaid taxes, additions to tax,

penalties and interest, or vacate such warrant, upon such conditions as

he or she may require, if he or she finds that the interests of the

state will not thereby be jeopardized. Such release or vacating of the

warrant may be recorded in the office of any recording officer

(including the department of state) in which such warrant has been

filed. When the warrant is vacated, the recording officer (including the

department of state) shall thereupon cancel and discharge as of the

original date of docketing the vacated warrant.

Eighteenth. Have authority to enter into a written agreement with any

person, relating to the liability of such person (or of the person for

whom he acts) in respect of any tax or fee imposed by the tax law or by

a law enacted pursuant to the authority of the tax law or article two-E

of the general city law, which agreement shall be final and conclusive,

and except upon a showing of fraud, malfeasance, or misrepresentation of

a material fact: (a) the case shall not be reopened as to the matters

agreed upon or the agreement modified, by any officer, employee, or

agent of this state, and (b) in any suit, action, or proceeding, such

agreement, or any determination, assessment, collection, payment,

cancellation, abatement, refund or credit made in accordance therewith,

shall not be annulled, modified, set aside or disregarded. As used in

this paragraph the term "person" includes an individual, trust, estate,

partnership and corporation.

Eighteenth-a. Have authority to compromise civil liability, with such

qualifications and limitations as may be established pursuant to such

rules and regulations as the commissioner may prescribe, where such

liability arises under a tax or other imposition which is administered

by the commissioner, at any time prior to the time the tax, other

imposition or administrative action becomes finally and irrevocably

fixed and no longer subject to administrative review. Upon acceptance of

an offer in compromise by the commissioner, the matter may not be

reopened except upon a showing of fraud, malfeasance or

misrepresentation of a material fact. The attorney general may

compromise any such liability after reference to the department of law

for prosecution or defense at any time prior to the time the tax, other

imposition or administrative action taken by the commissioner is no

longer subject to judicial review. Whenever a compromise is made by the

commissioner of any such liability, there shall be placed on file in the

office of the commissioner the opinion of the counsel for such

department, with his or her reasons therefor, with a statement of: (a)

the amount of tax or other imposition and any other issues which may be

the subject of such compromise, (b) the amount of interest, additions to

the tax, or penalty imposed by law on the taxpayer or other persons

against whom the administrative action was taken by the department, and

(c) the amount actually paid in accordance with the terms of the

compromise. Notwithstanding the preceding sentence, no such opinion

shall be required with respect to the compromise of any civil liability

in which the unpaid amount of tax or other imposition which was the

subject of the administrative action (including any interest, additions

to tax, or penalty) is less than fifty thousand dollars.

Eighteenth-b. Where the filing requirement arises under article

twenty-two of this chapter or under a law enacted pursuant to the

authority of article thirty or thirty-A of this chapter, have authority

to require a husband and wife whose federal income tax liabilities are

determined on a joint federal return and who have not filed a joint New

York income tax return to file separate income tax returns, in which

case their income tax liabilities shall be separate. Such authority

shall be exercised only where one of such persons demonstrates, to the

satisfaction of the commissioner, that (a) the address or whereabouts of

his or her spouse is unknown to him or her, (b) reasonable efforts have

been made by him or her to locate such spouse, and (c) good cause

existed for the failure to file a joint New York income tax return.

Eighteenth-c. Where the filing requirement arises under article

twenty-two of this chapter or under a law enacted pursuant to the

authority of article thirty or thirty-A of this chapter, have authority

to require a husband and wife whose federal income tax liabilities are

determined on a joint federal return and who have not filed a joint New

York income tax return to file separate income tax returns, in which

case their income tax liabilities shall be separate. Such authority

shall be exercised only where one of such persons demonstrates, to the

satisfaction of the commissioner, that (a) his or her spouse has refused

to sign a joint New York income tax return, (b) reasonable efforts have

been made by him or her to have such spouse sign a joint New York income

tax return, (c) there exists objective evidence of alienation of such

person from his or her spouse such as a judicial order of protection,

legal separation under a decree of divorce or separate maintenance,

separation under a written separation agreement or judicial decree of

separation, living apart at all times during the twelve months

immediately preceding the application for exercise of authority under

this provision, the commencement of an action for divorce, or the

commencement of proceedings in family court which evidence such

alienation, and (d) good cause existed for the failure to file a joint

New York income tax return.

Eighteenth-d. (a) Have authority to compromise civil liability, with

such qualifications and limitations as may be established pursuant to

such rules and regulations as the commissioner may prescribe, for a

taxpayer's spousal share of liability arising from a joint income tax

return, filed under article twenty-two of this chapter or under a law

enacted pursuant to the authority of article thirty or thirty-A of this

chapter, where the following conditions are met:

(1) the taxpayer and spouse filing the joint return are, at the time

of the offer in compromise, separated under a decree of divorce or

separate maintenance, or a written separation agreement, or a judicial

decree of separation, or the taxpayer at the time of the offer in

compromise is not considered as married within the meaning of section

7703(b) of the internal revenue code (relating to certain married

individuals living apart), and

(2) it is demonstrated to the satisfaction of the commissioner that

the collection of the spousal share of liability from the taxpayer

cannot be accomplished within a reasonable period of time without

imposing substantial economic hardship on the taxpayer.

(b) Upon acceptance of an offer in compromise under this subdivision

by the commissioner, the matter may not be reopened except upon a

showing of fraud, malfeasance or misrepresentation of a material fact.

(c) Whenever a compromise is made by the department of any such

liability, there shall be placed on file in the office of the

commissioner the opinion of the counsel for the department, with his

reasons therefor with a statement of:

(1) the amount of tax assessed,

(2) the amount of interest, additions to the tax, or penalty imposed

by law on the taxpayer and spouse against whom the tax is assessed, and

(3) the amount actually paid in accordance with the terms of the

compromise.

Notwithstanding the preceding sentence, no such opinion shall be

required with respect to the compromise of any civil liability in which

the unpaid amount of tax assessed (including any interest, additions to

tax, or penalty) is less than twenty-five thousand dollars.

(d) Spousal share of liability. For purposes of this subdivision, the

spousal share of liability shall be determined by multiplying the joint

and several liability arising from the joint return by a fraction, the

numerator of which is the tax for the taxable year at issue determined

separately for the spouse, and the denominator of which is the sum of

the taxes for such taxable year determined separately for the spouse and

for the taxpayer.

(e) A compromise under this subdivision as to a taxpayer's spousal

share of liability arising from a joint income tax return shall not

compromise the joint and several liability of the spouse with respect to

that return.

Nineteenth. Have authority to provide by regulation (1) that in any

determination, assessment, collection, refund or credit under this

chapter, a fractional part of a dollar may be disregarded unless it

amounts to fifty cents or more, in which case it shall be increased to

one dollar, and (2) that any person making a return, report or other

statement required to be filed with it under this chapter, may elect

with respect to any amount required to be shown thereon, if such amount

is other than a whole dollar amount, either to disregard the fractional

part of a dollar or to disregard the fractional part of a dollar unless

it amounts to fifty cents or more, in which case the amount (determined

without regard to the fractional part of a dollar) shall be increased by

one dollar; provided, however, that such election shall not be

applicable to items which must be taken into account in making the

computations necessary to determine the amount required to be shown on

any such return, report or other statement but shall be applicable only

to the final amount required to be shown thereon.

Twentieth. Have authority, of his own motion, to abate any small

unpaid balance of an assessment of tax, or any liability in respect

thereof, under articles twelve-A, eighteen, twenty or twenty-one of this

chapter, if such commissioner 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 of such taxes, 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 for any of such

taxes.

Twenty-third. Technical memoranda issued by the department shall

advise and inform taxpayers and others of existing interpretations of

laws and regulations by the department or changes to the statutory or

case law of interest to the public. In no event shall technical

memoranda be issued by the department in violation of the provisions of

the state administrative procedure act where and to the extent that a

duly promulgated rule or regulation would be required. Where and to the

extent that an opinion of the counsel of the department is deemed to be

of sufficient significance and general applicability to a group or group

of taxpayers, such opinion shall be disseminated via a technical

memorandum.

Twenty-fourth. Be required to render advisory opinions with respect to

taxes administered by such commissioner within ninety days of the

receipt of a petition for such an opinion. Such ninety day period may be

extended by such commissioner, for good cause shown, to no more than

thirty additional days. Such advisory opinion shall be rendered to any

person subject to a tax or liability under this chapter or claiming

exemption from such tax or liability and may, in the discretion of the

commissioner, be rendered to any non-taxpayer, including but not limited

to a local official, petitioning on behalf of a local jurisdiction, or

the head of a state agency, petitioning on behalf of the agency. Such

advisory opinions, which shall be published and made available to the

public, shall not be binding upon such commissioner except with respect

to the person to whom such opinion is rendered provided, however, that a

subsequent modification by such commissioner of such an advisory opinion

shall operate prospectively only. A petition for an advisory opinion

shall contain a specific set of facts and be submitted in such form as

may be prescribed by such commissioner and subject to such rules and

regulations as such commissioner may promulgate with respect to the

procedures for submission of such a petition. Nothing herein shall be

construed to limit or otherwise alter the rights of any applicant for a

declaratory ruling pursuant to section two hundred four of the state

administrative procedure act.

Twenty-fifth. a. With respect to the income to be used in the

computation of school aid payable in the school year nineteen hundred

ninety-four--ninety-five and thereafter, be required to design, develop

and implement a permanent computerized statewide school district address

match and income verification system in regard to each school district's

valuation of total New York adjusted gross income as determined by the

department, for use in determining state aid to education. The

department shall promulgate rules and regulations to effect the

provisions of this paragraph within ninety days of the enactment of the

chapter of the laws of nineteen hundred ninety-four amending this

paragraph. Commencing September first, nineteen hundred ninety-seven,

the commissioner and the commissioner of education, subject to the

approval of the director of the budget shall be required to enter into a

cooperative agreement by September first of each year, which will govern

the validation and correction and completion of the total New York

adjusted gross income of school districts until September first of the

following year. Such agreement shall include, but not be limited to: (i)

procedures to improve the accuracy of school district income data, in a

manner which gives appropriate recognition to computerized processing

capabilities, administrative feasibility of manual processes and

confidentiality implications; (ii) procedures to verify the school

district codes reported by taxpayers; (iii) procedures to correct

identified inaccuracies; (iv) procedures to assign school district codes

based on the permanent residence addresses of taxpayers who failed to

complete the school district code; (v) the schedule for the transmittal

of electronic data between the agencies, as necessary, to implement such

system; and (vi) beginning in the nineteen hundred ninety-six state

fiscal year, procedures for the review process provided for in paragraph

c of this subdivision. All state departments and agencies, and school

districts and other local governments and agencies, shall cooperate with

the parties to such agreement in its implementation.

b. 1. Any correction, pursuant to this paragraph, of verified

inaccuracies of income data shall only result in the removal of such

returns from the identified school district.

2. All state departments and agencies, and school districts and other

local governments and agencies, shall cooperate with the parties to such

agreement in the implementation of the review process provided pursuant

to this paragraph.

c. 1. With respect to income used in the computation of school aid

payable in the school years nineteen hundred ninety-eight--ninety-nine

and thereafter, be required to design, develop and implement a process

whereby school districts may request a review of the assignment of

taxpayer addresses to their school district. Procedures for such a

review process shall be included in the cooperative agreement entered

into pursuant to paragraph a of this subdivision.

2. School districts requesting a review in accordance with the

provisions of this paragraph shall be required, in consultation with the

district superintendent of schools for the supervisory district in which

the school district is located, appointed pursuant to section nineteen

hundred fifty of the education law, to submit to the commissioner of

education evidence in support of a contention that the assignment of tax

returns to their district is inaccurate. Identified school districts may

be required to review ordered listings, prepared by the department or an

authorized vendor contracted by the department, of the permanent

resident address of selected taxpayers who filed personal income tax

returns with the department reporting a school district code or address

which indicates that the taxpayer was a resident of such identified

school district at the close of the taxable year for which the return

was filed. In no case shall ordered address listings for school district

review include those addresses which the school district had the

opportunity to review pursuant to paragraph a of this subdivision.

District superintendents of schools appointed pursuant to section

nineteen hundred fifty of the education law, having an identified school

district within their supervisory district, shall be required to verify

any suspected inaccuracies indicated by an identified district as a

result of the district's review of ordered address listings pursuant to

this paragraph.

3. Any correction, pursuant to this paragraph, of verified

inaccuracies of income data shall only result in the removal of such

returns from the identified school district.

4. All state departments and agencies, and school districts and other

local governments and agencies, shall cooperate with the parties to such

agreement in the implementation of the review process provided pursuant

to this paragraph.

Twenty-sixth. a. Set the overpayment and underpayment rates of

interest for purposes of articles twelve-A, eighteen, twenty and

twenty-one of this chapter. Such rates shall be the overpayment and

underpayment rates of interest set pursuant to subsection (e) of section

one thousand ninety-six of this chapter, but the underpayment rate shall

not be less than seven and one-half percent per annum. Any such rates

set by such commissioner shall apply to taxes, or any portion thereof,

which remain or become due or overpaid (other than overpayments under

such article twenty and not including reimbursements, if any, under any

of such articles) on or after the date on which such rates become

effective and shall apply only with respect to interest computed or

computable for periods or portions of periods occurring in the period

during which such rates are in effect. In computing the amount of any

interest required to be paid under such articles by such commissioner or

by the taxpayer, or any other amount determined by reference to such

amount of interest, such interest and such amount shall be compounded

daily.

b. Cross-reference. For provisions relating to the power of the

commissioner of taxation and finance to abate small amounts of interest,

see subdivision twentieth of this section.

Twenty-seventh. Have authority, upon agreement with the state

comptroller, to act as an agent for the state comptroller for the

purposes of crediting the payment of state money to any claimant against

the amount of a past-due legally enforceable debt, as defined in section

one hundred seventy-one-f of this article, owed by such claimant to a

state agency, as defined in section one hundred seventy-one-f of this

article. All the provisions of section one hundred seventy-one-f of this

article shall be applicable to the crediting of the payments of state

money made in accordance with the authority granted in this subdivision,

with such modifications as may be necessary to adapt such language to

such crediting and shall apply with the same force and effect as if

those provisions had been set forth in full in this section and had

expressly referred to such crediting, except to the extent any provision

thereof is either inconsistent or is not relevant to such crediting.

This section shall not be deemed to abrogate or limit in any way the

powers and authority of the state comptroller to set off debts owed the

state against payments from the state under the constitution of the

state or any other law.

Twenty-eighth. a. Have the authority to postpone certain deadlines

for a period of up to ninety days, or longer when necessary to align

with relief provided by the Internal Revenue Service pursuant to section

seven thousand five hundred eight-A of the internal revenue code, for a

taxpayer who is determined to be affected by a presidentially declared

disaster or by a disaster emergency declared by the governor. Any

extension period provided pursuant to the authority in this subdivision

shall be disregarded in determining under the tax law, or under a law

enacted pursuant to the authority of the tax law or former article 2-E

of the general city law where administered by the commissioner, in

respect of any tax liability (including any interest, penalty,

additional amount, or addition to the tax) of such taxpayer:

1. Whether any of the acts described in paragraph one of subsection

(a) of section six hundred ninety-six of the tax law in relation to the

personal income tax (or any comparable acts with respect to taxes under

this chapter other than the personal income tax) were performed within

the time prescribed therefor, and

2. The amount of any credit or refund.

b. Special rule for overpayments. 1. Paragraph a of this subdivision

shall not apply for purposes of determining the amount of interest on

any overpayment of tax.

2. If a taxpayer is entitled to the benefits of paragraph a of this

subdivision with respect to any return, amended return, or claim for

credit or refund, and such return, amended return or claim is timely

filed (determined after the application of this subdivision), paragraph

three of subsection (a) and subsection (c) of section six hundred

eighty-eight and paragraph three of subsection (a) and subsection (c) of

section one thousand eighty-eight of this chapter shall not apply.

c. Definitions. 1. Presidentially declared disaster. For purposes of

this subdivision, the term "presidentially declared disaster" means any

disaster which, with respect to an area, resulted in a subsequent

determination by the president of the United States that such area

warrants assistance by the federal government under the disaster relief

and emergency assistance act.

2. Taxpayer. For purposes of this subdivision, the term "taxpayer"

means any person or entity required to file a return or remit any tax to

the commissioner pursuant to this chapter.

d. Where a taxpayer who, pursuant to section seven thousand five

hundred eight-a of the internal revenue code, is determined for federal

tax purposes to be affected by a presidentially declared disaster, or

who is determined to be affected by a disaster emergency declared by the

governor, but the commissioner has not postponed a tax deadline pursuant

to the authority in paragraph a of this subdivision due to such

disaster, the commissioner may abate any amount of interest from the

underpayment of any tax administered by the commissioner under this

chapter that accrued for the period during which the taxpayer was unable

to meet such deadline due to direct impacts of the disaster.