N.Y.C. Admin. Code § 11-1112: § 11-1112 General powers of the commissioner of finance.

In addition to the powers granted to the commissioner of finance in this chapter, he or she 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; and to prescribe the form of blanks, reports and other records relating to the enforcement and administration of this chapter;

2. To prescribe methods for determining the amount of "gross income" and "gross operating income" received by a person subject to tax hereunder;

3. To request information from the tax commission of the state of New York or treasury department of the United States relative to any person; and to afford returns, reports and other information to such tax commission or such treasury department relative to any person, any other provision in this chapter to the contrary notwithstanding;

4. To extend, for cause shown, the time for filing any return for a period not exceeding thirty days; and to compromise disputed claims in connection with the taxes hereby imposed;

5. To delegate his or her functions hereunder to a deputy commissioner of finance or other employee or employees of the department of finance of the city;

6. To assess, determine, revise and readjust the taxes imposed under this chapter.