New York Laws
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance
173 - Review by Commissioner.

ยง 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.

Structure New York Laws

New York Laws

TAX - Tax

Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance

170 - Department of Taxation and Finance.

171 - Powers and Duties of Commissioner of Taxation and Finance.

171-A - Deposit and Disposition of Revenue.

171-A*2 - Statewide Wage Reporting System.

171-B - Verification of Income.

171-C - Certain Overpayments Credited Against Past-Due Support.

171-D - Certain Overpayments Credited Against Defaulted Governmental Education Loans.

171-E - Certain Overpayments Credited Against National Defense/national Direct, Health Professions or Nursing Student Loans.

171-F - Certain Overpayments Credited Against Outstanding Debts Owed to a State Agency.

171-G - Provision of Income Information.

171-H - State Directory of New Hires.

171-I - Enforcement of Child Support and Combined Child and Spousal Support Arrears.

171-J - Verification of Payroll Records.

171-K - Electronic Signature.

171-L - Certain Overpayments Credited Against Outstanding Tax Debt Owed to the City of New York.

171-M - Certain New York City Tax Overpayments Credited Against Outstanding Debts Owed to the State of New York.

171-N - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.

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-R - Brownfield Credit Report.

171-T - Reciprocal Offset Agreements With the United States or Other States.

171-U - Verification of Income Eligibility for Basic Star Exemption.

171-V - Enforcement of Delinquent Tax Liabilities Through the Suspension of Drivers' Licenses.

171-W - State Support for the Local Enforcement of Past-Due Property Taxes.

171-Z - Information Sharing With the Comptroller Regarding Unclaimed Funds.

171-AA - E-File Authorizations Collected by Tax Return Preparers.

172 - Official Seal.

173 - Review by Commissioner.

173-A - Hearing Rights Upon Notice and Demand

174 - Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.

174-A - Duration of Warrant Liens on Real Property.

174-B - Limitation on the Time to Collect Tax Liabilities.

174-C - Service of Income Execution Without Filing a Warrant.

175 - Manner of Execution of Instruments by the Commissioner.

176 - Transfer of the Powers and Duties of the Comptroller in Relation to the Assessment or Collection of Certain Taxes.

177 - Construction.

179 - Definitions.

180 - Independent Analysis.