NY Tax L § 509 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 509 - Powers of Tax Commission.

§  509.  Powers  of  tax  commission.  In  addition to any other power   conferred by this chapter the tax commission shall  have  the  following   powers:1. To prescribe such methods and means as the commission determines to   be  necessary  for  checking,  verifying  and ascertaining the number of   miles traveled by, and the weight of, each vehicular unit on the  public   highways in this state;2.  To  prescribe the method of accounts and the type of records to be   kept by any carrier to the extent necessary to determine liability under   this article;3. To weigh at reasonably frequent intervals any vehicular unit or any   motor vehicle, as defined in section  one  hundred  twenty-five  of  the   vehicle  and  traffic  law,  having  a gross weight in excess of sixteen   thousand pounds, operating on the public highways in this state;4. To require any carrier subject to tax hereunder to file,  with  the   department  of  taxation  and finance, a bond issued by a surety company   approved by the superintendent of financial services as to solvency  and   responsibility  and  authorized  to  transact  business in this state or   other security acceptable to the tax commission, in such amount  as  the   tax  commission  may  fix, to secure the payment of any monies which may   become due from such carrier pursuant to this article. If securities are   deposited as security under this subdivision, such securities  shall  be   kept  in the custody of the comptroller and the commissioner of taxation   and finance and may  be  sold  by  the  tax  commission  if  it  becomes   necessary  so  to  do in order to recover any sums due from such carrier   pursuant to this article; but no such sale shall be had until after such   carrier shall have had an opportunity to litigate the  validity  of  any   tax if it elects so to do. Upon such sale the surplus, if any, above the   sums  due  under  this  article  shall  be returned to said carrier. The   amount of the  bond  or  other  security  required  hereunder  shall  be   reasonably  related  to the probable liability of the carrier under this   article;5. To request the division of state police, the  state  department  of   transportation  and other public officials to cooperate in enforcing the   provisions of this article;5-a. To take possession of any certificate of registration  which  has   been  suspended  or revoked under the provisions of this article and any   decal  issued  in  conjunction  therewith,  and   any   certificate   of   registration  which is being used for a motor vehicle other than the one   for which it was issued and any decal that is on a motor  vehicle  other   than  the  one  for which it was issued, or to direct any peace officer,   acting pursuant to his or her special duties, or any police  officer  or   any employee of the department to take possession thereof and return the   same to the commissioner.6. To release any property from the lien of any fees, taxes, penalties   or  interest imposed by this article upon application made to it and the   payment of a fee of one dollar provided payment be made of such a sum as   the commission shall deem adequate consideration  for  such  release  or   after  payment  of any such amount is secured to the satisfaction of the   commission;7. To make reasonable rules and regulations to effectuate the purposes   of this article.8. To issue replacement certificates of registration or decals at such   times as  the  commissioner  may  deem  necessary  for  the  proper  and   efficient  enforcement  of  the provisions of this article, but not more   often than once every year and to require  the  surrender  of  the  then   outstanding   certificates  of  registration  and  decals.  All  of  the   provisions of this article with respect to certificates of  registration    and   decals   shall   be  applicable  to  replacement  certificates  of   registration and decals issued hereunder, except  that  the  replacement   certificate  of  registration or decal shall be issued upon payment of a   fee  of  one  dollar  and fifty cents for each motor vehicle and for any   trailer, semi-trailer, dolly or other device drawn thereby for  which  a   certificate of registration or decal is required to be issued under this   article;9. To examine, or cause to be examined or cause any person to keep any   books,  papers  or  records with respect to the operations on the public   highways of this state of any vehicular unit or any  motor  vehicle,  if   the  tax  commission has reasonable grounds to believe that such vehicle   may be subject to the provisions of this  article  or  employed  in  the   computation  of  the  taxes  imposed  by  this  article,  to require the   attendance of any person having knowledge thereof and to take  testimony   and  require  proof  under  oath  material  for its information, for the   purpose of ascertaining the correctness of any return filed with respect   thereto or for the purpose  of  determining  tax  liability  under  this   article;10.  To  waive  the  liability imposed by, or any requirement of, this   article,  or  both,  under  such  conditions  and  limitations  as   the   commissioner  may  prescribe,  as the commissioner may deem necessary to   facilitate prompt relief to an area determined by the president  of  the   United  States to warrant assistance by the federal government under the   disaster relief and emergency assistance act.