{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1112","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1112","heading":"§ 11-1112 General powers of the commissioner of finance.","body":"In addition to the powers granted to the commissioner of finance in this chapter, he or she is hereby authorized and empowered:\n\n1. 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;\n\n2. To prescribe methods for determining the amount of \"gross income\" and \"gross operating income\" received by a person subject to tax hereunder;\n\n3. 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;\n\n4. 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;\n\n5. 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;\n\n6. To assess, determine, revise and readjust the taxes imposed under this chapter.","path":["New York City Administrative Code","Title 11","Chapter 11: Utility Tax"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"77fd7f7f016510ad97ddc95ea794352d1b99a290824409da86f97884ef779f35","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1111","next":"us-nyc/n.y.c.-admin.-code-11-1113"},"notice":"GroundRules: Original legal text. Not legal advice."}