N.Y. Tax Law Section 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 12 (Tax On Transfers of Stock and Other Corporate Certificates)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.

Source: Section 176 — Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes, https://www.­nysenate.­gov/legislation/laws/TAX/176 (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
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Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 176’s source at nysenate​.gov

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