171-Z – Information Sharing With the Comptroller Regarding Unclaimed Funds.
§ 171-z. Information sharing with the comptroller regarding unclaimed funds. 1. Notwithstanding any other law, the commissioner is authorized to release to the comptroller information regarding fixed and final unwarranted debts of taxpayers for purposes of collecting unclaimed funds from the comptroller to satisfy fixed and final unwarranted debts owed by taxpayers. For purposes of […]
171-AA – E-File Authorizations Collected by Tax Return Preparers.
§ 171-aa. E-file authorizations collected by tax return preparers. (a) For purposes of this section, the following terms have the following meanings: (1) “E-file authorization” is a record collected by a tax return preparer. (2) “Electronic signature” has the definition set forth in the electronic signatures and records act of the state technology law. (3) […]
172 – Official Seal.
§ 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 in his possession and custody may be authenticated in the usual form, under such seal and the signature of the commissioner, deputy commissioner or the secretary, […]
173 – Review by Commissioner.
§ 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 chapter on the commissioner in relation to the apportionment of mortgage taxes unless a hearing is demanded.
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 respect to any tax which is administered by the commissioner and which is imposed by or authorized to be imposed pursuant to this chapter or any other law. Unless […]
174 – Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.
§ 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 of the commissioner, duly entered upon the minutes, shall have power: (i) to administer oaths, take affidavits and certify acknowledgments […]
174-A – Duration of Warrant Liens on Real Property.
§ 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 a lien of a docketed judgment in and upon real property of a judgment debtor, and the extension of any such […]
171-N – Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.
§ 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, with respect to any tax administered by the commissioner and remaining after application, as may be determined […]
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.
§ 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 respect to […]
171-R – Brownfield Credit Report.
§ 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 be published by January thirty-first, two thousand nine. (b) The brownfield credit report must contain the following information about the credits claimed under sections twenty-one, […]