New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
§ 176. Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes. On and after July first, nineteen hundred twenty-one, all the powers and duties now conferred or imposed upon the state comptroller in relation to the taxation of corporations under articles nine and nine-A of this chapter, in relation to the taxation of transfers of property, under article ten of this chapter, in relation to the taxation of transfers of stock, under article twelve of this chapter, and in relation to taxation upon and with respect to personal income, under article sixteen of this chapter (as such article was in effect on December thirtieth, nineteen hundred sixty), shall be transferred to and thereafter shall be exercised and performed by the commissioner, except as powers and duties under any such article are expressly conferred upon or continued in the state comptroller by acts of the legislature of nineteen hundred twenty-one, enacted subsequent to chapter ninety of the laws of nineteen hundred twenty-one.
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In this article (36 sections)
- 170 · Department of taxation and finance
- 171 · Powers and duties of commissioner of taxation and finance
- 171-A · Deposit and disposition of revenue
- 171-A*2 · Statewide wage reporting system
- 171-AA · E-file authorizations collected by tax return preparers
- 171-B · Verification of income
- 171-C · Certain overpayments credited against past-due support
- 171-D · Certain overpayments credited against defaulted governmental…
- 171-E · Certain overpayments credited against national defense/national…
- 171-F · Certain overpayments credited against outstanding debts owed to…
- 171-G · Provision of income information
- 171-H · State directory of new hires
- 171-I · Enforcement of child support and combined child and spousal…
- 171-J · Verification of payroll records
- 171-K · Electronic signature
- 171-L · Certain overpayments credited against outstanding tax debt owed…
- 171-M · Certain New York city tax overpayments credited against…
- 171-N · Certain overpayments credited against outstanding tax debts…
- 171-P · Costs or fees imposed by the United States or other states for…
- 171-R · Brownfield credit report
- 171-T · Reciprocal offset agreements with the United States or other…
- 171-U · Verification of eligibility for STAR exemption
- 171-V · Enforcement of delinquent tax liabilities through the…
- 171-W · State support for the local enforcement of past-due property…
- 171-Z · Information sharing with the comptroller regarding unclaimed…
- 172 · Official seal
- 173 · Review by commissioner
- 173-A · Hearing rights upon notice and demand
- 174 · Oaths, acknowledgments, subpoenas and commissions to take…
- 174-A · Duration of warrant liens on real property
- 174-B · Limitation on the time to collect tax liabilities
- 175 · Manner of execution of instruments by the commissioner
- 176 · Transfer of the powers and duties of the comptroller in relation…
- 177 · Construction
- 179 · Definitions
- 180 · Independent analysis