Article
8
Department of Taxation and Finance; Commissioner of Taxation and Finance
Sections
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‑AA
E-file authorizations collected by tax return preparers
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...
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
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
