Section 11-2412. General powers of the commissioner

In addition to all other
  powers  granted to the commissioner in this chapter, he or she 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 thirty 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 state liquor authority 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 information to
  such department of taxation and finance, liquor authority, officials  or
  treasury  department relative to any person, any other provision of this
  chapter to the contrary notwithstanding;
    4. To delegate his or her functions hereunder to a deputy or assistant
  or other employee or employees of his or her department;
    5. To assess, reassess,  determine,  revise  and  readjust  the  taxes
  imposed under this chapter;
    6.  To  provide  by regulation for granting a refund of an appropriate
  portion of the tax where the  retail  licensee  ceases  to  do  business
  during  the  course of the tax year under circumstances which result in,
  or would entitle such licensee to, a refund of license fee by the  state
  liquor  authority.  The  provisions  of  section 11-2408 of this chapter
  shall be applicable to such refunds.