New York Tax Law Article 8 - DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE

• 170 - Department of Taxation and Finance.
  1. The existing department of taxation and finance and its present functions are continued. The head of the department of taxation and finance shall be...
• 171 - Powers and Duties of Commissioner of Taxation and Finance.
  The commissioner of taxation and finance shall: First. Make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise...
• 171-a - Deposit and Disposition of Revenue.
  * ** 1. All taxes, interest, penalties and fees collected or received by the commissioner or the commissioner's duly authorized agent under articles nine (except...
• 171-a*2 - Statewide Wage Reporting System.
  * 171-a. Statewide wage reporting system. (1) The department shall design, develop, implement and operate a wage reporting system within the department utilizing information submitted...
• 171-b - Verification of Income.
  (1) The commissioner is authorized to enter into an agreement with the commissioner of the division of housing and community renewal, the supervising agency as...
• 171-c - Certain Overpayments Credited Against Past-Due Support.
  (1) The commissioner, on behalf of the department, shall enter into a written agreement with the commissioner of the office of temporary and disability assistance,...
• 171-d - Certain Overpayments Credited Against Defaulted Governmental Education Loans.
  (1) The commissioner, on behalf of the tax commission, shall enter into a written agreement with the president of the New York state higher education...
• 171-e - Certain Overpayments Credited Against National Defense/national Direct, Health Professions or Nursing Student Loans.
  (1) As used in this section only, the term "state university loan" or "city university loan" refers to loans provided to students at state-operated units...
• 171-f - Certain Overpayments Credited Against Outstanding Debts Owed to a State Agency.
  (1) For the purposes of this section, (a) "state agency" shall mean any state department, board, bureau, division, commission, committee, public authority, public benefit corporation,...
• 171-g - Provision of Income Information.
  (1) The commissioner shall enter into a written agreement with the commissioner of the office of temporary and disability assistance, on behalf of the office...
• 171-h - State Directory of New Hires.
  (1) Establishment. The department shall establish an automated directory known as the "State Directory of New Hires" which shall contain information supplied by employers in...
• 171-i - Enforcement of Child Support and Combined Child and Spousal Support Arrears.
  1. The commissioner, on behalf of the department, shall enter into a written agreement with the commissioner of the office of temporary and disability assistance,...
• 171-j - Verification of Payroll Records.
  (1) The commissioner is authorized to enter into an agreement with the state insurance fund or other insurance carrier writing workers' compensation insurance to verify...
• 171-k - Electronic Signature.
  If any return or report relating to a tax, fee or other imposition administered by the commissioner is authorized by the commissioner to be filed...
• 171-l - Certain Overpayments Credited Against Outstanding Tax Debt Owed to the City of New York.
  171-1. Certain overpayments credited against outstanding tax debt owed to the city of New York. (1) For the purposes of this section: (a) "taxpayer" shall...
• 171-m - Certain New York City Tax Overpayments Credited Against Outstanding Debts Owed to the State of New York.
  (1) For purposes of this section: (a) "judgment" shall mean a warrant filed with a county clerk whereby the commissioner is, in the right of...
• 171-n - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.
  (1) For the purposes of this section: (a) "overpayment" means an amount requested for refund or otherwise determined to be in excess of that owed,...
• 171-o - Income Verification for a City With a Population of One Million or More.
  (1) The department shall enter into an agreement with a city with a population of one million or more to verify, to the extent practicable,...
• 171-p - Costs or Fees Imposed by the United States or Other States for Crediting Tax Overpayments Against Outstanding Tax Debts Owed to the State of New York.
  (1) For purposes of this section: (a) "overpayment" means the amount requested for refund or otherwise determined to be in excess of that owed with...
• 171-r - Brownfield Credit Report.
  (a) The commissioner, in consultation with the commissioner of environmental conservation, must publish a brownfield credit report annually by January thirty-first. The first report must...
• 171-t - Reciprocal Offset Agreements With the United States or Other States.
  (1) For the purposes of this section, the definitions provided for in section one hundred seventy-one-n of this article apply together with the following: (a)...
• 171-u - Verification of Income Eligibility for Basic Star Exemption.
  (1) On or after August fifteenth of each year, beginning in two thousand ten, the commissioner shall procure a report or reports identifying all parcels...
• 171-v - Enforcement of Delinquent Tax Liabilities Through the Suspension of Drivers' Licenses.
  (1) The commissioner shall enter into a written agreement with the commissioner of motor vehicles, which shall set forth the procedures for the two departments...
• 171-y - Enforcement of Delinquent State Tax Liabilities Through the Suspension of Eligibility for Star Exemptions.
  1. The commissioner is hereby authorized to develop a program to collect delinquent state tax liabilities from taxpayers through the suspension of the eligibility of...
• 172 - Official Seal.
  The commissioner of taxation and finance shall have and use an official seal; and the records, its proceedings and copies of all papers and documents...
• 173 - Review by Commissioner.
  The commissioner shall act as an individual in exercising the powers and performing the duties conferred or imposed by section two hundred sixty of this...
• 173-a - Hearing Rights Upon Notice and Demand
  173-a. Hearing rights upon notice and demand. 1. Applicability and construction. (a) Applicability. Except as otherwise provided in this section, this section shall apply with...
• 174 - Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.
  1. The commissioner, his deputies, secretary and any other officer or employee of the department of taxation and finance duly designated and authorized by resolution...
• 174-a - Duration of Warrant Liens on Real Property.
  1. General rule. Notwithstanding any provision of law to the contrary, the provisions of the civil practice law and rules relating to the duration of...
• 174-b - Limitation on the Time to Collect Tax Liabilities.
  1. Notwithstanding any provision of law to the contrary and except as otherwise provided in this section, a tax liability shall not be enforceable and...
• 174-c - Service of Income Execution Without Filing a Warrant.
  * 1. Notwithstanding any provision of law to the contrary, if any individual liable for the payment of any tax or other imposition administered by...
• 175 - Manner of Execution of Instruments by the Commissioner.
  Notwithstanding any other provision of law, whenever a statute authorizes or requires the commissioner to execute an instrument, such instrument shall be executed by having...
• 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...
• 177 - Construction.
  Wherever the terms "board of tax commissioners," "state board of tax commissioners," "state tax commissioners" or "state tax commission," "state comptroller" or "comptroller" occur in...
• 179 - Definitions.
  1. For purposes of this article, Internet access service shall not constitute a telecommunication service, nor shall the provision of Internet access service constitute the...

Last modified: February 3, 2019