N.Y. Tax Law Section 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 in relation to any matter or proceeding in the exercise of the powers or duties of the commissioner under this chapter and in relation to any written instrument required or permitted to be filed with the commissioner and (ii) to subpoena and require the attendance of witnesses and the production of books, accounts, records, memoranda, documents or other papers pertinent to the investigations and inquiries which he is authorized to conduct, and to examine them in relation to any matter which he has power to investigate and to issue commissions for the examination of witnesses who are out of the state or unable to attend before the commissioner or excused from attendance. A subpoena issued under this section shall be regulated by the civil practice law and rules.

2.

Any person who shall testify falsely in any material matter pending before the commissioner shall be guilty of and punishable for perjury.

3.

Cross-reference: For criminal penalties, see article 37 (Crimes and Other Offenses, Seizures and Forfeitures)article thirty-seven of this chapter.

Source: Section 174 — Oaths, acknowledgments, subpoenas and commissions to take testimony, https://www.­nysenate.­gov/legislation/laws/TAX/174 (updated Sep. 22, 2014; accessed May 4, 2024).

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
Green check means up to date. Up to date

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 174’s source at nysenate​.gov

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