Section 11-1513. General powers of the commissioner of finance

In addition
  to all other powers granted to  the  commissioner  of  finance  in  this
  chapter, the commissioner is hereby authorized and empowered:
    1.  To  make, adopt and amend rules and regulations appropriate to the
  carrying out of this chapter and the purposes thereof; and to  prescribe
  the   form  of  blanks,  reports  and  other  records  relating  to  the
  enforcement and administration of this chapter;
    2. To extend, for cause shown, the time for filing any  return  for  a
  period  not  exceeding  sixty days; and to compromise disputed claims in
  connection with the taxes hereby imposed;
    3. To request information from the department of taxation and  finance
  of  the  state of New York or the officials of any political subdivision
  of this state or the treasury department of the United  States  relative
  to  any  person; and to afford returns, reports and other information to
  such  department  of  taxation  and  finance,  officials   or   treasury
  department  relative  to any person, any other provision of this chapter
  to the contrary notwithstanding;
    4. To delegate the commissioner's  functions  hereunder  to  a  deputy
  commissioner  of  finance or any employee or employees of the department
  of finance;
    5. To assess, reassess,  determine,  revise  and  readjust  the  taxes
  imposed under this chapter.