§ 1142. General powers of the tax commission. In addition to the
powers granted to the tax commission in this article, it is hereby
authorized and empowered:

1. To make, adopt and amend rules and regulations appropriate to the
carrying out of this article and the purposes thereof;

2. To extend, for cause shown, the time of filing any return or report
for a period not exceeding three months; and for cause shown, to remit
penalties but not interest computed at the rate of six percent per
annum;

3. To delegate its functions hereunder to a deputy commissioner of
taxation and finance or any employee or employees of the department of
taxation and finance;

4. To prescribe methods for determining the amount of receipts,
amusement charges, dues or rents and for determining which of them are
taxable and which are nontaxable;

5. To require any person required to collect tax to keep detailed
records of all receipts, amusement charges, dues or rents received,
charged or accrued, including those claimed to be nontaxable, and also
of the nature, type, value and amount of all purchases, sales, services
rendered, admissions, memberships, occupancies, names and addresses of
customers, and other facts relevant in determining the amount of tax due
and to furnish such information upon request to the tax commission;

6. To assess, determine, revise and readjust the taxes imposed by this
article;

7. To publish and maintain, as it deems necessary, lists of specific
items of tangible personal property which are found to be foods and
drugs exempt from tax under paragraphs (1) and (3) of section eleven
hundred fifteen. Assistance and cooperation in the formulation of such
lists shall be provided by the department of health upon request by the
tax commission.

8. To make such provision as it deems necessary for the joint
administration of the state and local taxes imposed by this article and
authorized by article twenty-nine of the tax law, including the joint
reporting, assessment, collection, determination and refund of such
taxes, and for that purpose to prescribe by regulation that any of the
commission's functions under said articles, and any returns, forms,
statements, documents or information to be submitted to the commission
under said articles, any books and records to be kept for purposes of
the taxes imposed or authorized by said articles, any schedules of
amounts to be collected under said articles, any registration required
under said articles, and the payment of taxes under said articles shall
be on a joint basis with respect to the taxes imposed by said articles.

9. To set the overpayment and underpayment rates of interest for
purposes of sections eleven hundred thirty-nine and eleven hundred
forty-five of this part. Such rates shall be the overpayment and
underpayment rates of interest set pursuant to subsection (e) of section
one thousand ninety-six of this chapter, but the underpayment rate shall
not be less than seven and one-half percent per annum. Any such rates
set by the commissioner shall apply to taxes, or any portion thereof,
which remain or become due or overpaid on or after the date on which
such rates become effective and shall apply only with respect to
interest computed or computable for periods or portions of periods
occurring in the period during which such rates are in effect. In
computing the amount of any interest required to be paid under this
article by the commissioner or by the taxpayer, or any other amount
determined by reference to such amount of interest, such interest and
such amount shall be compounded daily. The preceding sentence shall not
apply for purposes of computing the amount of any interest for failure
to pay estimated tax under subparagraph (iv) of paragraph one of
subdivision (a) of section eleven hundred forty-five of this part.

10. To delegate from time to time and in whole or in part, when it
deems it to be in the best interests of the state, to the commissioner
of finance of the city of New York and his employees and agents, and to
the county executives of Nassau and Suffolk counties and their employees
and agents its power to examine the books and records of any person in
the city of New York or the counties of Nassau and Suffolk who is
subject to the taxes imposed by or required to file returns pursuant to
this article; provided, however, that (a) such delegation shall relate
solely to examining books and records and not to review, assessment,
appeal, or any other action taken on the basis of such examination, (b)
every examination made pursuant to such delegation shall be conducted in
accordance with the direction, methods, rules, practices, procedures,
and regulations of the commissioner of taxation and finance, (c) no
power shall be delegated to re-examine books and records for periods
previously examined by the commissioner of taxation and finance, his
agents or employees, and (d) such delegation shall limit the county
executives of Nassau and Suffolk counties to examine only those books
and records of persons within their respective counties.

11. To make such provision pursuant to rules and regulations for the
joint administration, in whole or in part, of the state and local taxes
imposed by this article and authorized by article twenty-nine of this
chapter upon the sale of petroleum products and the taxes imposed by
article twelve-A of this chapter and authorized to be imposed by such
article, including the joint reporting, assessment, collection,
determination and refund of such taxes, and for that purpose to
prescribe that any of the commissioner's functions under said articles,
and any returns, forms, statements, documents or information to be
submitted to the commissioner under said articles, any books and records
to be kept for purposes of the taxes imposed or authorized by said
articles, any schedules of amounts to be collected under said articles,
any registration required under said articles, and the payment of taxes
under said articles shall be on a joint basis with respect to the taxes
imposed by said articles.

12. To make such provision pursuant to rules and regulations for the
joint administration, in whole or in part, of the taxes imposed by this
article and pursuant to the authority of article twenty-nine of this
chapter upon the sale or use of cigarettes and the taxes imposed by
article twenty of this chapter, including the joint reporting,
assessment, collection, determination and refund of such taxes, and, for
that purpose, to prescribe that any of the commissioner's functions
under such articles, any returns, forms, statements, documents or
information to be submitted to the commissioner under such articles, any
books and records required to be kept for purposes of the taxes imposed
or authorized by such articles, any schedules of amounts to be collected
under such articles, any registration required under such articles, and
the payment of taxes by stamp, meter impression or otherwise under such
articles shall be on a joint basis with respect to the taxes imposed or
authorized by such articles.

13. To authorize a qualified person who is not the vendor with respect
to a motor vehicle to collect any tax due under this article or pursuant
to the authority of article twenty-nine of this chapter upon the sale or
for the use of such motor vehicle, at the time such person performs the
function of registering such vehicle or accepting an application for a
certificate of title of such vehicle. A qualified person is a person (i)
who is registered with the commissioner as provided in section eleven
hundred thirty-four of this article (other than a person who elects to
file a certificate of registration under paragraph three of subdivision
(a) of section eleven hundred thirty-four of this article unless such
person agrees to subject itself to the jurisdiction of this state as a
condition for issuance of such certificate of registration and for
authorization under this subdivision) and (ii) who the commissioner of
motor vehicles has certified to the commissioner is a person authorized
by the commissioner of motor vehicles to perform the function of
registering a motor vehicle or accepting an application for a
certificate of title of a motor vehicle, pursuant to the authority of
the vehicle and traffic law. Where such a qualified person has been so
authorized by the commissioner and performs such function or accepts
such an application, (A) such person shall be deemed to be a person
required to collect tax with respect to the sale or use of such motor
vehicle; (B) such person shall collect the tax as trustee for and on
account of the state, in accordance with the provisions of subdivision
(a) of section eleven hundred thirty-two of this article; (C) such
person shall be personally liable for the tax imposed, collected or
required to be collected under this article and pursuant to article
twenty-nine of this chapter, as well as any penalty and interest in
connection therewith, and for any moneys collected purportedly as tax;
(D) such person shall be subject to and comply with all the other
provisions of this article and article twenty-nine of this chapter and
of any regulations adopted pursuant thereto, and to all the requirements
and obligations thereof, and have all the benefits and entitlements, of
a person required to collect tax under this article and pursuant to the
authority of such article twenty-nine with respect to such sale or use
and such tax required to be collected, as if the person were the vendor
with respect to such motor vehicle, provided, however, that no person
qualified under this article shall receive the credit allowed by
subdivision (f) of section eleven hundred thirty-seven of this part; (E)
such person shall keep such additional records, provide such additional
information and cooperate with the commissioner, as provided by the
commissioner, to ensure the proper collection and remittance of tax
imposed, collected or required to be collected under this article and
such article twenty-nine; and (F) notwithstanding any provision of law
to the contrary, such person and any officer, director, manager,
employee or agent of such person shall be deemed to be a person who in
any manner has acquired knowledge of the contents of a return or report
filed with the commissioner pursuant to this article and such article
twenty-nine, with respect to any information such person or such
officer, director, manager, employee or agent acquired in conjunction
with performing such function of registering a motor vehicle or
accepting such an application for a certificate of title; and any such
information so acquired shall be deemed to be the contents of such a
return or report, for purposes of section eleven hundred forty-six of
this article. The term "such person" as used in the previous sentence
shall include any officer, director, manager or employee of such person,
who as such officer, director, manager or employee is under a duty to
act for such person in complying with any requirement of this article or
such article twenty-nine or who is otherwise subject to complying with
any such requirement of this article or article twenty-nine of this
chapter and any member of a partnership or limited liability company.
For purposes of this subdivision, the term "motor vehicle" shall have
the same meaning that such term has for purposes of subdivision (f) of
section eleven hundred thirty-two of this article. In order to
effectuate the authority granted by this paragraph and to enforce and
administer the taxes imposed by this article and pursuant to the
authority of article twenty-nine of this chapter:

(a) The commissioner may modify the requirements to file returns and
to pay or pay over tax or other moneys in section ten of this chapter,
sections eleven hundred thirty-six and eleven hundred thirty-seven of
this article and in such article twenty-nine, with respect to returns
required to be filed under this article or pursuant to article
twenty-nine of this chapter and taxes and moneys required to be paid or
paid over under such sections ten and eleven hundred thirty-seven and
article twenty-nine, by qualified persons authorized to collect tax
under this subdivision, where the commissioner provides that any class
of such persons shall pay or pay over such taxes or moneys to the
commissioner of motor vehicles as agent of the commissioner.

(b) Any authorization granted pursuant to the opening paragraph of
this subdivision shall be evidenced by a certificate issued by the
commissioner and may be for a specified term; and, if such authorization
is for a specified term, it shall be subject to renewal in accordance
with rules promulgated by the commissioner. A qualified person to whom
the commissioner has issued such a certificate shall display the
certificate prominently at the place where such person performs such
function or accepts such an application.

(c) In addition to the commissioner's authority in section eleven
hundred thirty-four of this article, the commissioner may revoke or
suspend the authority granted to a qualified person pursuant to this
subdivision if such person fails to comply with any requirement of this
article or article twenty-nine of this chapter or if the commissioner of
motor vehicles advises the commissioner that such person is no longer
certified to perform the functions described in the opening paragraph of
this subdivision.

(d) In addition to any other general or specific authority under this
article to make, adopt and amend rules, regulations, procedures and
forms, the commissioner may make, adopt and amend rules, regulations,
procedures and forms necessary for the proper administration of this
subdivision, to ensure the integrity and qualifications of any person
seeking authorization under the opening paragraph of this subdivision,
and to ensure the proper collection, payment over and protection of
taxes imposed and revenues to be obtained under this article and
pursuant to the authority of article twenty-nine of this chapter,
together with any related penalties and interest and moneys collected
purportedly as tax.

(e) The commissioner of motor vehicles shall cooperate with the
commissioner and provide such information and assistance as the
commissioner requires, to enable the commissioner to carry out the
commissioner's responsibilities under this article, article twenty-nine
of this chapter and the purposes thereof; and the commissioner of motor
vehicles shall require a qualified person authorized pursuant to the
opening paragraph of this subdivision to file with either the
commissioner of motor vehicles or the commissioner a bond issued by a
surety company authorized to transact business in this state and
approved by the superintendent of financial services as to solvency and
responsibility, or other security acceptable to the commissioner, in
such amounts as the commissioner may fix, to secure the payment or
payment over of any tax, penalties or interest due or which may become
due from such person under this article or pursuant to the authority of
article twenty-nine of this chapter, as well as any moneys collected by
such person purportedly as tax imposed by this article or pursuant to
article twenty-nine.

(f) Nothing in this subdivision shall be construed to mean or provide
that a person required to collect tax shall not be required to collect
tax when such person sells a motor vehicle to a purchaser who seeks or
may seek to register or submit an application for a certificate of title
for such vehicle with another person authorized to collect tax pursuant
to the opening paragraph of this subdivision. Where a person required to
collect tax is the vendor of a motor vehicle, such person must collect
any tax due from the purchaser without regard to the other provisions of
this subdivision.

14. To issue a notice to a credit card issuer and, where applicable,
the fuel distributor, and any government entity, as such terms are
defined in subdivision (h) of section eleven hundred thirty-nine of this
part, that, as of the date specified by the commissioner in such notice,
the credit card issuer or fuel distributor shall no longer be eligible
to apply for refunds or credit with respect to purchases of motor fuel
or diesel motor fuel by such government entity, the government entity
shall no longer be eligible to employ any other credit card issuer or
fuel distributor pursuant to such subdivision (h) and no such claim for
credit or refund will be allowed or paid in accordance with such
subdivision (h), where the commissioner has determined that (a) the
motor fuel or diesel motor fuel purchased through the use of the credit
card issuer's credit card was not for the government entity's own use or
consumption or (b) it is necessary for the proper enforcement of this
article to issue such notice. The commissioner, in his or her
discretion, may cancel or suspend the operation of such notice where the
credit card issuer, fuel distributor, where applicable, and the
government entity establish, to the commissioner's satisfaction, that
appropriate steps have been undertaken to rectify the circumstances
leading to the issuance of such notice. In such case, the commissioner
will notify the credit card issuer or fuel distributor, where
applicable, that the designated person will be eligible to apply for
refunds or credits pursuant to subdivision (h) of section eleven hundred
thirty-nine of this part in accordance with such terms as set forth by
the commissioner. Nothing in this subdivision shall be deemed to affect
the eligibility of the government entity to claim a refund or credit for
tax paid on motor fuel or diesel motor fuel it purchased where such
purchase qualifies for exemption pursuant to paragraph five of
subdivision (b) of section eleven hundred sixteen of this article.
Notwithstanding any other provision of law, if the credit card issuer,
fuel distributor, where applicable, or government entity disputes any
aspect of the notice issued pursuant to this subdivision:

(i) the credit card issuer, fuel distributor, where applicable, and
the government entity who receive such a notice shall have the right to
have the issuance of such notice reviewed by the commissioner or his or
her designee by contacting the department at a telephone number or an
address to be disclosed in the notice within ten days of the recipient's
receipt of the notice. The recipient may present written evidence or
arguments in support of its claim, or the recipient may appear at a
scheduled conference with the commissioner or such designee to present
oral arguments and written and oral evidence in support of such
position. The commissioner or such designee is authorized to delay the
effective date of the notice to enable the recipient to present further
evidence or arguments in connection with the issuance of the notice. The
commissioner or such designee shall cancel the notice if the
commissioner or such designee is not satisfied by a preponderance of the
evidence that the facts underlying such notice do not support the
issuance of such notice.

(ii) except as provided for in paragraph (i) of this subdivision, the
credit card issuer, fuel distributor or the government entity shall not
have any right to a hearing under any other provision of this chapter to
challenge the issuance of such notice. Rather, such determination shall
be reviewable only by a proceeding under article seventy-eight of the
civil practice law and rules, provided, however, that (A) such
proceeding is commenced within four months of the date the commissioner
issued such notice or, if such notice is disputed, within four months of
the date the commissioner or such designee upholds such notice in whole
or in part, (B) the credit card issuer, fuel distributor, where
applicable, and any affected government entity are named as parties to
the action, and (C) the only issue which may be considered by such
review is whether such notice was within the discretion of the
commissioner under this article. Such proceeding shall be instituted in
Albany county. Upon the filing of such petition, the court shall have
jurisdiction to set aside such notice or to dismiss the petition. The
jurisdiction of the supreme court shall be exclusive and its order shall
be final, subject to review by the appellate division of the supreme
court and the court of appeals in the same manner and form and with the
same effect as provided by law for appeal from a judgment in a special
proceeding. All such proceedings for review shall be heard on the
petition, transcript and other papers, and on appeal shall be heard on
the record, without requirement of printing.

(15) To publish a list on the department's website of marketplace
providers whose certificates of authority have been revoked and, if
necessary to protect sales tax revenue, provide by regulation or
otherwise that a marketplace seller who is a vendor will be relieved of
the duty to collect tax for sales of tangible personal property
facilitated by a marketplace provider only if, in addition to the
conditions prescribed by paragraph two of subdivision (l) of section
eleven hundred thirty-two of this part being met, such marketplace
provider is not on such list at the commencement of the quarterly period
covered thereby.