ยง 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
taxation of corporations under articles nine and nine-A of this chapter,
in relation to the taxation of transfers of property, under article ten
of this chapter, in relation to the taxation of transfers of stock,
under article twelve of this chapter, and in relation to taxation upon
and with respect to personal income, under article sixteen of this
chapter (as such article was in effect on December thirtieth, nineteen
hundred sixty), shall be transferred to and thereafter shall be
exercised and performed by the commissioner, except as powers and duties
under any such article are expressly conferred upon or continued in the
state comptroller by acts of the legislature of nineteen hundred
twenty-one, enacted subsequent to chapter ninety of the laws of nineteen
hundred twenty-one.
Structure New York Laws
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-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-L - Certain Overpayments Credited Against Outstanding Tax Debt Owed to the City of New York.
171-N - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.
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.
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.