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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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Short Title; Definitions; Miscellaneous
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CHAPTER 60
Tax
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ARTICLE 9
Corporation Tax
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ARTICLE 8
Department of Taxation and Finance; Commissioner of Taxation and Finance
Tax (TAX) CHAPTER 60
SECTION 170
Department of taxation and finance
SECTION 171
Powers and duties of commissioner of taxation and finance
SECTION 171-A
Deposit and disposition of revenue
SECTION 171-A*2
Statewide wage reporting system
SECTION 171-B
Verification of income
SECTION 171-C
Certain overpayments credited against past-due support
SECTION 171-D
Certain overpayments credited against defaulted governmental education loans
SECTION 171-E
Certain overpayments credited against national defense/national direct, health professions or nursing student loans
SECTION 171-F
Certain overpayments credited against outstanding debts owed to a state agency
SECTION 171-G
Provision of income information
SECTION 171-H
State directory of new hires
SECTION 171-I
Enforcement of child support and combined child and spousal support arrears
SECTION 171-J
Verification of payroll records
SECTION 171-K
Electronic signature
SECTION 171-L
Certain overpayments credited against outstanding tax debt owed to the city of New York
SECTION 171-M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York
SECTION 171-N
Certain overpayments credited against outstanding tax debts owed to other states
SECTION 171-P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...
SECTION 171-R
Brownfield credit report
SECTION 171-T
Reciprocal offset agreements with the United States or other states
SECTION 171-U
Verification of income eligibility for basic STAR exemption
SECTION 171-V
Enforcement of delinquent tax liabilities through the suspension of drivers' licenses
SECTION 171-W
State support for the local enforcement of past-due property taxes
SECTION 171-Z
Information sharing with the comptroller regarding unclaimed funds
SECTION 171-AA
E-file authorizations collected by tax return preparers
SECTION 172
Official seal
SECTION 173
Review by commissioner
SECTION 173-A
Hearing rights upon notice and demand
SECTION 174
Oaths, acknowledgments, subpoenas and commissions to take testimony
SECTION 174-A
Duration of warrant liens on real property
SECTION 174-B
Limitation on the time to collect tax liabilities
SECTION 174-C
Service of income execution without filing a warrant
SECTION 175
Manner of execution of instruments by the commissioner
SECTION 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
SECTION 177
Construction
SECTION 179
Definitions
SECTION 180
Independent analysis
ARTICLE 8
DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
Section 170. Department of taxation and finance.

171. Powers and duties of commissioner of taxation and

finance.

171-a. Deposit and disposition of revenue.

171-a*2. Statewide wage reporting system.

171-b. Verification of income.

171-c. Certain overpayments credited against past-due support.

171-d. Certain overpayments credited against defaulted

governmental education loans.

171-e. Certain overpayments credited against national

defense/national direct, health professions or

nursing student loans.

171-f. Certain overpayments credited against outstanding debts

owed to a state agency.

171-g. Provision of income information.

171-h. State directory of new hires.

171-i. Enforcement of child support and combined child and

spousal support arrears.

171-j. Verification of payroll records.

171-k. Electronic signature.

171-l. Certain overpayments credited against outstanding tax

debt owed to the city of New York.

171-m. Certain New York city tax overpayments credited against

outstanding debts owed to the state of New York.

171-n. Certain overpayments credited against outstanding tax

debts owed to other states.

171-p. Costs or fees imposed by the United States or other

states for crediting tax overpayments against

outstanding tax debts owed to the state of New York.

171-r. Brownfield credit report.

171-t. Reciprocal offset agreements with the United States or

other states.

171-u. Verification of income eligibility for basic STAR

exemption.

171-v. Enforcement of delinquent tax liabilities through the

suspension of drivers' licenses.

171-w. State support for the local enforcement of past-due

property taxes.

171-z. Information sharing with the comptroller regarding

unclaimed funds.

171-aa. E-file authorizations collected by tax return

preparers.

172. Official seal.

173. Review by commissioner.

173-a. Hearing rights upon notice and demand.

174. Oaths, acknowledgments, subpoenas and commissions to

take testimony.

174-a. Duration of warrant liens on real property.

174-b. Limitation on the time to collect tax liabilities.

174-c. Service of income execution without filing a warrant.

175. Manner of execution of instruments by the commissioner.

176. Transfer of the powers and duties of the comptroller in

relation to the assessment or collection of certain

taxes.

177. Construction.

179. Definitions.

180. Independent analysis.