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-U – Verification of Income Eligibility for Basic Star Exemption.
§ 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 receiving the basic STAR exemption authorized by section four hundred twenty-five of the real property tax law. The commissioner is […]
171-H – State Directory of New Hires.
§ 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 accordance with subdivision three of this section, regarding each newly hired or re-hired employee. (2) Definitions. For the purposes of this section, the […]
171-I – Enforcement of Child Support and Combined Child and Spousal Support Arrears.
§ 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, on behalf of the office of temporary and disability assistance, which shall set forth the procedures for […]
171-J – Verification of Payroll Records.
§ 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 payroll information forwarded to the department solely for the purpose of verifying, by each employer in the construction classification, the number of employees, by […]
171-K – Electronic Signature.
§ 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 electronically, then such return or report shall be signed electronically consistent with the provisions of article three of the state technology law; provided, however, that if […]
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 mean a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual who or which is liable for any tax or other imposition imposed by or […]
171-M – Certain New York City Tax Overpayments Credited Against Outstanding Debts Owed to the State of New York.
§ 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 the people of the state of New York, deemed to have […]
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 […]