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, […]
171-T – Reciprocal Offset Agreements With the United States or Other States.
§ 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) “Claimant” means any state or the United States that enters into a reciprocal agreement under this section or […]
171-C – Certain Overpayments Credited Against Past-Due Support.
§ 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, on behalf of the state office of temporary and disability assistance, which shall set forth the procedures for crediting any overpayment by […]
171-D – Certain Overpayments Credited Against Defaulted Governmental Education Loans.
§ 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 services corporation, on behalf of such corporation, which shall set forth the procedures for crediting any overpayment by an individual, […]
171-E – Certain Overpayments Credited Against National Defense/national Direct, Health Professions or Nursing Student Loans.
§ 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 of the state university of New York or the city university of New York respectively […]
171-F – Certain Overpayments Credited Against Outstanding Debts Owed to a State Agency.
§ 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, council, office, or other governmental entity performing a governmental or proprietary function for the state, or, solely […]
171-G – Provision of Income Information.
§ 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 of temporary and disability assistance, which shall set forth the procedures for providing information limited to that described in paragraph (b) of subdivision two […]
170 – Department 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 the commissioner of taxation and finance who shall have sole charge of the administration of such department except with regard to the administration […]
171 – Powers and Duties of Commissioner of Taxation and Finance.
§ 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 of its powers and the performance of its duties under this chapter, including regulations which shall advise the public […]