2023 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.