NY Tax L § 170 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 170 - Department of Taxation and Finance.

§  170. Department of taxation and finance. 1. The existing department of taxation and finance and its present  functions  are  continued.  The head of the department of taxation and finance shall be the commissioner of taxation and finance who shall have sole charge of the administration of  such  department  except  with  regard  to the administration of the division of tax appeals which shall  be  the  sole  charge  of  the  tax appeals  tribunal  authorized  by  article  forty  of  this chapter. The commissioner of taxation and finance shall be appointed by the  governor by  and  with the advice and consent of the senate and shall hold office as commissioner of taxation and finance until the end of the term of the governor by whom he was appointed  and  until  his  successor  has  been appointed and has qualified.   2.  Existing  divisions  or  bureaus in the department of taxation and finance  or  transferred  to  the  department   shall   continue   until consolidated  or  abolished  pursuant to this section. There shall be in the department of  taxation  and  finance  a  division  of  taxation,  a division  of  the treasury, a division of the lottery, an office of real property tax services, and a division of tax appeals.   3. The  commissioner  of  taxation  and  finance  may  establish  such additional  divisions  and  bureaus  as  he  may  deem necessary. He may appoint the heads of such divisions and bureaus and fix their duties and he may consolidate, alter or abolish any divisions  or  bureaus,  except that such commissioner shall have no such authority or power with regard to the division of tax appeals.   3-a.  (a)  There  shall  be  in  the  division of taxation a bureau of conciliation and mediation  services  which  shall  be  responsible  for providing  conciliation  conferences. Such conference shall be provided, at the option of any  taxpayer  or  any  other  person  subject  to  the provisions  of  this  chapter  or any other provision of law relating to administration of taxes, where such taxpayer or any  other  such  person has  received  any  written  notice of a determination of tax due, a tax deficiency, a denial of a refund or credit application, a  cancellation, revocation  or suspension of a license, permit or registration, a denial of an application for a license, permit or  registration  or  any  other notice  which  gives  rise to a right to a hearing under this chapter if the time to petition for such a hearing has  not  elapsed.  Such  notice shall  contain information advising the recipient of the right to have a conciliation conference.  (b) A request for a conciliation conference shall be  applied  for  in the  manner  as  set  forth  by  regulation  of  the  commissioner  and, notwithstanding any provision of law to the contrary, shall suspend  the running  of  the  period  of  limitations  for  the filing of a petition protesting such notice and requesting  a  hearing.  To  discontinue  the conciliation  proceeding,  the  recipient  of  the  notice  shall make a request in writing and such person shall have ninety days from the  time such  request  of discontinuance is made to petition the division of tax appeals for a hearing, except that the recipient  of  a  written  notice described  in  paragraph  (h)  of this subdivision will have thirty days from the time such request of discontinuance is  made  to  petition  the division of tax appeals for a hearing. The commissioner shall notify the division  of  tax  appeals  when  any  person  requests  a conference or requests to discontinue such conference.  (c) A conciliation conferee, all of whom, unless otherwise provided by law, shall be  in  the  classified  civil  service,  shall  conduct  the conciliation  conference in an informal manner and shall hear or receive testimony and evidence deemed necessary or  desirable  for  a  just  and equitable  result.  The  commissioner of taxation and finance shall have the power to delegate  authority  to  a  conferee  to  waive  or  modify  penalty,  interest  and  additions  to  tax  to  the same extent as such commissioner is permitted under this chapter.  (d)  The  person  who requests the conference may appear and represent himself, including a  member  of  a  partnership,  in  any  conciliation conference, or may designate the person's spouse, parent or child, or an attorney  admitted  to practice in the courts of record of this state, a certified public accountant licensed in this state,  an  enrolled  agent enrolled  to  practice  before the internal revenue service, or a public accountant licensed in this  state  to  appear  and  represent  him.  In addition  the  commissioner  shall  promulgate  rules and regulations to permit a corporation to be represented by one  of  its  officers  or  an employee.  The  department  may also allow an attorney, certified public accountant or licensed  public  accountant  authorized  to  practice  or licensed  in  any  other jurisdiction of the United States to appear and represent such person in a conciliation conference  proceeding  and,  on the  written  request  of such person, may allow any other individual to represent him. An employee of the department  of  taxation  and  finance familiar with the controversy shall also be present at such proceedings.  (e)  A  conciliation  order shall be rendered within thirty days after the proceeding is concluded and such order shall, in the  absence  of  a showing  of  fraud, malfeasance or misrepresentation of a material fact, be binding  upon  the  department  and  the  person  who  requested  the conference,  except  such  order  shall not be binding on such person if such person petitions for the hearing provided for  under  this  chapter within  ninety  days  after  the conciliation order is issued, or, for a conciliation order affirming a written notice described in paragraph (h) of this subdivision, within thirty days after the conciliation order  is issued, notwithstanding any other provision of law to the contrary.  (f)  Conciliation  conference  orders  shall  not  be  required  to be published and such orders shall not be considered  as  precedent  or  be given  any  force  or effect in any subsequent administrative proceeding with respect to the person who requested the conference or in any  other proceeding.  (g)  The  commissioner  of taxation and finance shall collect, compile and prepare for publication statistics and other data  with  respect  to the operations of the bureau of conciliation and mediation services, and to  submit  annually  to  the  governor,  the temporary president of the senate and the speaker of the assembly  a  report  on  such  operations, including  but  not  limited  to,  the  number  of conferences held, the dispositions made and the number of conferences pending.  (h) Notwithstanding any provision of law to the contrary,  any  person who seeks review by the bureau of conciliation and mediation services of a   written  notice  that  advises  that  person  of  (i)  the  proposed cancellation,  revocation,  or  suspension   of   a   license,   permit, registration,  or  other  credential  issued under the authority of this chapter excluding a certificate of registration of a retail dealer under section four hundred eighty-a of this chapter, (ii)  the  denial  of  an application  for  a  license,  permit, registration, or other credential issued under the authority of this chapter excluding an application  for registration  as  a retail dealer under section four hundred eighty-a of this chapter and an application to  renew  a  certificate  of  authority filed  pursuant  to  paragraph  five  of  subdivision (a) of section one thousand one hundred thirty-four of this chapter and any other law,  or, (iii) the imposition of a fraud penalty under this chapter, must request a  conciliation  conference  within  thirty  days of the mailing of that notice.   4. The commissioner of taxation and finance  may  appoint  and  remove such  officers,  assistants and other employees as he may deem necessary  for the exercise of the powers and duties of the department, all of whom shall be in the classified civil service unless  otherwise  provided  by law;  and  he  may  prescribe  their  duties, and fix their compensation within  the  amounts appropriated therefor. The commissioner of taxation and finance may transfer officers or employees from their  positions  to other  positions  in  the  department,  or  abolish  or consolidate such positions. He shall have all powers  necessary  to  perform  the  duties conferred  upon  him  regarding  the state lottery authorized by article thirty-four of this chapter. However, the commissioner of  taxation  and finance  shall  have  no power to appoint or remove any personnel of the division of tax appeals nor shall such commissioner have  any  power  or authority  with  regard  to  the  operation  and  administration of such division including any power or authority over such  division's  budget. The  commissioner  shall  furnish to the director of the division of the budget the itemized estimates of the financial needs of the division  of tax  appeals  prepared  by  the  tax  appeals  tribunal.  Such  itemized estimates  may  not  be  revised  or  altered  in  any  manner  by   the commissioner.   5.  The  head of the division of taxation shall be the commissioner of taxation and finance who shall be appointed by the governor as  provided in  subdivision  one  of  this  section. No person shall be appointed as commissioner  of  taxation  and  finance  unless  at  the  time  of  his appointment he is a resident of the state and known to have knowledge on the  subject  of  taxation and skill in matters pertaining thereto. Such commissioner shall devote his entire time to the duties of  his  office. The  commissioner  of  taxation  and  finance  may  after  notice and an opportunity to be heard, be removed by the governor for neglect of  duty or  misfeasance in office, and the commissioner may be removed for other cause  by  the  senate  on  the  recommendation  of  the  governor.  The commissioner  of  taxation  and  finance  shall receive an annual salary within the amounts appropriated therefor.   6. The head of the division  of  the  treasury  shall  be  an  officer entitled the deputy commissioner and treasurer to be appointed by and to hold office during the pleasure of the commissioner. The state treasury, the custody of monies therein and the custody of all other funds, as now or  hereafter  prescribed  by  law shall continue to be in the immediate charge of the head of such division,  subject  to  the  supervision  and control  of  the commissioner; and the head of such division, subject to such supervision and  control,  shall  make  the  payments  out  of  the treasury  and  from such funds authorized or directed by law to be made. Notwithstanding any other provision of  law,  expenditures  relating  to financial  services  performed by the division of the treasury as fiscal agent, trustee or  sole  custodian  of  funds,  moneys  or  accounts  of agencies,  authorities  or  other  entities,  shall  be  charged to such agencies, authorities or other entities. Payment of such  charges  shall be  in  a  manner  prescribed  by  the  commissioner and may include the withholding of interest due on any investments made for  such  agencies, authorities  or  other  entities. All income derived from fees levied by the commissioner for such financial services shall be deposited  by  the commissioner  in  the  miscellaneous  special  revenue  fund, investment services account. The commissioner may  assign  to  such  division  such other  powers and duties of the department of taxation and finance as he may deem proper.   7. The head of the division of the lottery shall be an officer  to  be appointed by, and hold office during the pleasure of the commissioner of taxation and finance.    7-a.  The head of the office of real property tax services shall be an officer to be appointed and hold  office  as  provided  by  section  two hundred three of the real property tax law.   8.  The  reasonable  and necessary traveling and other expenses of the commissioner, deputy commissioners and other officers and  employees  of the  department,  while  actually  engaged  in  the performance of their duties, outside of the city of Albany, or if such officer or employee be in charge of or actually employed at a branch office of the  department, the reasonable and necessary traveling and other expenses outside of the place  in  which  such  branch  office  is  located,  and  the necessary traveling expenses incurred in the performance of their  duties  in  the place in which their duties are performed of such officers and employees as  are specifically authorized by order of the commissioner of taxation and finance, shall be paid  upon  the  order  of  the  comptroller  upon vouchers approved by the commissioner of taxation and finance.