2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-77 - General Powers of Administrator.

§ 77. General    powers    of   administrator.--   (a)   General.--The
administrator shall administer and enforce the tax imposed by this local
law and he is authorized to make such  rules  and  regulations,  and  to
require  such  facts  and  information  to  be  reported, as he may deem
necessary to enforce the  provisions  of  this  local  law  and  he  may
delegate  his  powers and functions under all parts of this local law to
one of his deputies or to any employee or employees of his department.
(b) Examination of books and witnesses.-- The  administrator  for  the
purpose  of  ascertaining  the  correctness  of  any  return, or for the
purpose of making an estimate of taxable income  of  any  person,  shall
have  power  to  examine  or  to cause to have examined, by any agent or
representative designated by him for that purpose,  any  books,  papers,
records or memoranda bearing upon the matters required to be included in
the  return,  and may require the attendance of the person rendering the
return or any officer or employee of such person, or the  attendance  of
any  other  person  having  knowledge  in  the  premises,  and  may take
testimony and require proof material for his information, with power  to
administer oaths to such person or persons.
(c)  Abatement  authority.-- The administrator, of his own motion, may
abate any small unpaid balance of an assessment of income  tax,  or  any
liability  in  respect  thereof,  if  the administrator determines under
uniform rules prescribed by him that the administration  and  collection
costs  involved  would  not warrant collection of the amount due. He may
also abate, of his own motion, the unpaid portion of the  assessment  of
any  tax  or  any  liability  in  respect thereof, which is excessive in
amount, or is assessed after the expiration of the period of  limitation
properly applicable thereto, or is erroneously or illegally assessed. No
claim for abatement under this subdivision shall be filed by a taxpayer.
(d)  Special refund authority.-- Where no questions of fact or law are
involved and it appears from the records of the administrator  that  any
moneys have been erroneously or illegally collected from any taxpayer or
other  person,  or paid by such taxpayer or other person under a mistake
of  facts,  pursuant  to  the  provisions  of  this   local   law,   the
administrator  at any time, without regard to any period of limitations,
shall have the power, upon making a record of his  reasons  therefor  in
writing,  to  cause  such  moneys  so  paid  and  being  erroneously and
illegally held to be refunded.
(e) Cooperation with the United States, other states and the state  of
New  York.  Notwithstanding the provisions of section seventy-eight, the
administrator may permit the secretary of the  treasury  of  the  United
States  or  his delegates, or the proper tax officer of this state or of
any other state imposing an income tax upon the incomes of  individuals,
or  the authorized representative of either such officer, to inspect any
return filed under this local law, or may furnish to such officer or his
authorized representative an abstract of any such return or  supply  him
with  information  concerning  an  item contained in any such return, or
disclosed by any investigation of tax liability under  this  local  law,
but  such  permission  shall be granted or such information furnished to
such officer or his representative only if the laws of the United States
or of such state, as  the  case  may  be,  grant  substantially  similar
privileges  to  the administrator and such information is to be used for
tax purposes only; and provided further the administrator may furnish to
the commissioner of internal revenue or his authorized representative or
to the tax commission of  the  state  of  New  York  or  its  authorized
representative  such  returns  filed  under this local law and other tax
information as he may consider  proper  for  use  in  court  actions  or
proceedings  under  the  internal  revenue  code or the tax law, whether
civil or criminal, where a written request therefor has been made to the

administrator by the secretary of the treasury of the United  States  or
by  such  tax  commission or by their delegates provided the laws of the
United States or the laws of the state of New York  grant  substantially
similar  powers to the secretary of the treasury of the United States or
his delegates or to such tax commission  or  its  delegates.  Where  the
administrator  has so authorized use of returns and other information in
such actions or proceedings, officers and employees of the department of
finance of the city may  testify  in  such  actions  or  proceedings  in
respect to such returns or other information.