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

§ 1415. General powers of the commissioner of taxation and finance.\nThe commissioner of taxation and finance shall have the power: (a) to\nadminister and enforce the tax imposed by this article and the\ncommissioner is authorized to make such rules and regulations, and to\nrequire such facts and information to be reported, as the commissioner\nmay deem necessary to enforce the provisions of this article.\n (b) For the purposes of ascertaining the correctness of any return, or\nfor the purpose of making an estimate of tax of any return, or for the\npurpose of making an estimate of tax of any person, to examine or to\ncause to have examined, by any agent or representative designated by the\ncommissioner for that purpose, any books, papers, records or memoranda\nrelated to the matters required to be included in the return, and may\nrequire the attendance of the person rendering the return or any officer\nor employee of such person, or the attendance of any other person having\nknowledge of the matters included in the return, and may take testimony\nand require proof material for its information, with power to administer\noaths to such person or persons.\n (c) To extend, for cause shown, the time of filing any return for a\nperiod not exceeding three months.\n (d) To prescribe the methods for determining the consideration and net\nconsideration attributable to that portion of real property located\npartly within and partly without the state of New York which is located\nwithin the state of New York or any interest therein.\n (e) To require any grantor or grantee to keep such records, and for\nsuch length of time as may be required for the proper administration of\nthis title and to furnish such records to the commissioner of taxation\nand finance upon request.\n (f) The commissioner of taxation and finance, of the commissioner's\nown motion, may abate any small unpaid balance of an assessment of the\ntax to be levied hereunder, or any liability in respect thereof, if such\ncommissioner determines under uniform rules prescribed by the\ncommissioner that the administration and collection costs involved would\nnot warrant collection of the amount due. The commissioner may also\nabate, of the commissioner's own motion, the unpaid portion of the\nassessment of any tax or any liability in respect thereof, which is\nexcessive in amount, or is assessed after the expiration of the period\nof limitation properly applicable thereto, or is erroneously or\nillegally assessed. No claim for abatement under this subdivision shall\nbe filed by a taxpayer.\n