2023 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.