N.Y. Tax Law § 509 — Powers of tax commission

§ 509. Powers of tax commission. In addition to any other power\nconferred by this chapter the tax commission shall have the following\npowers:\n 1. To prescribe such methods and means as the commission determines to\nbe necessary for checking, verifying and ascertaining the number of\nmiles traveled by, and the weight of, each vehicular unit on the public\nhighways in this state;\n 2. To prescribe the method of accounts and the type of records to be\nkept by any carrier to the extent necessary to determine liability under\nthis article;\n 3. To weigh at reasonably frequent intervals any vehicular unit or any\nmotor vehicle, as defined in section one hundred twenty-five of the\nvehicle and traffic law, having a gross weight in excess of sixteen\nthousand pounds, operating on the public highways in this state;\n 4. To require any carrier subject to tax hereunder to file, with the\ndepartment of taxation and finance, a bond issued by a surety company\napproved by the superintendent of financial services as to solvency and\nresponsibility and authorized to transact business in this state or\nother security acceptable to the tax commission, in such amount as the\ntax commission may fix, to secure the payment of any monies which may\nbecome due from such carrier pursuant to this article. If securities are\ndeposited as security under this subdivision, such securities shall be\nkept in the custody of the comptroller and the commissioner of taxation\nand finance and may be sold by the tax commission if it becomes\nnecessary so to do in order to recover any sums due from such carrier\npursuant to this article; but no such sale shall be had until after such\ncarrier shall have had an opportunity to litigate the validity of any\ntax if it elects so to do. Upon such sale the surplus, if any, above the\nsums due under this article shall be returned to said carrier. The\namount of the bond or other security required hereunder shall be\nreasonably related to the probable liability of the carrier under this\narticle;\n 5. To request the division of state police, the state department of\ntransportation and other public officials to cooperate in enforcing the\nprovisions of this article;\n 5-a. To take possession of any certificate of registration which has\nbeen suspended or revoked under the provisions of this article and any\ndecal issued in conjunction therewith, and any certificate of\nregistration which is being used for a motor vehicle other than the one\nfor which it was issued and any decal that is on a motor vehicle other\nthan the one for which it was issued, or to direct any peace officer,\nacting pursuant to his or her special duties, or any police officer or\nany employee of the department to take possession thereof and return the\nsame to the commissioner.\n 6. To release any property from the lien of any fees, taxes, penalties\nor interest imposed by this article upon application made to it and the\npayment of a fee of one dollar provided payment be made of such a sum as\nthe commission shall deem adequate consideration for such release or\nafter payment of any such amount is secured to the satisfaction of the\ncommission;\n 7. To make reasonable rules and regulations to effectuate the purposes\nof this article.\n 8. To issue replacement certificates of registration or decals at such\ntimes as the commissioner may deem necessary for the proper and\nefficient enforcement of the provisions of this article, but not more\noften than once every year and to require the surrender of the then\noutstanding certificates of registration and decals. All of the\nprovisions of this article with respect to certificates of registration\nand decals shall be applicable to replacement certificates of\nregistration and decals issued hereunder, except that the replacement\ncertificate of registration or decal shall be issued upon payment of a\nfee of one dollar and fifty cents for each motor vehicle and for any\ntrailer, semi-trailer, dolly or other device drawn thereby for which a\ncertificate of registration or decal is required to be issued under this\narticle;\n 9. To examine, or cause to be examined or cause any person to keep any\nbooks, papers or records with respect to the operations on the public\nhighways of this state of any vehicular unit or any motor vehicle, if\nthe tax commission has reasonable grounds to believe that such vehicle\nmay be subject to the provisions of this article or employed in the\ncomputation of the taxes imposed by this article, to require the\nattendance of any person having knowledge thereof and to take testimony\nand require proof under oath material for its information, for the\npurpose of ascertaining the correctness of any return filed with respect\nthereto or for the purpose of determining tax liability under this\narticle;\n 10. To waive the liability imposed by, or any requirement of, this\narticle, or both, under such conditions and limitations as the\ncommissioner may prescribe, as the commissioner may deem necessary to\nfacilitate prompt relief to an area determined by the president of the\nUnited States to warrant assistance by the federal government under the\ndisaster relief and emergency assistance act.\n