Section 11-2712. General powers of the commissioner of finance

In addition
  to all other powers granted to  the  commissioner  of  finance  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 purpose thereof;
    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 vault charges hereby imposed;
    3. To delegate his or her functions hereunder to a deputy commissioner
  of finance or any employee or employees of the department of finance;
    4. To prescribe methods for determining the  size,  dimensions,  depth
  and  extent  of  street occupancy of a vault; to set forth the manner of
  computing  the  vault  charges  hereunder;  to  prescribe  standards  or
  methods, by regulation or otherwise, for determining whether a vault has
  been  made  unavailable  for  use  or occupancy; and the commissioner of
  finance or his or her designated employees or agents shall have power to
  inspect premises for the purpose of determining the extent, if  any,  of
  liability imposed by this chapter.
    5. To require any owner of premises or licensee or other person using,
  occupying  or  maintaining  a  vault  to obtain from the commissioner of
  finance a certificate stating the dimensions and depth of the vault  and
  that  the  vault charge thereon has been paid and to exhibit the same to
  duly authorized employees at the premises or real property adjoining the
  said vault, and to keep such records, and for such length  of  time,  as
  may  be  required  for the proper administration of this chapter, and to
  furnish such records to the commissioner of finance upon request;
    6. To assess, reassess,  determine,  revise  and  readjust  the  vault
  charges imposed under this chapter;
    7.  Where  he  or  she  has  exercised  his or her authorized power to
  require the filing of a certificate signed by a city surveyor specifying
  the dimensions of a vault and the owner of the premises  has  failed  to
  comply,  he  or  she may obtain such certificate and, in such situation,
  the necessary expense of obtaining such certificate shall  constitute  a
  lien against such premises until paid.
    8.  The  commissioner of finance or his or her designated employees or
  agents  shall  have  power  to  inspect  premises  for  the  purpose  of
  determining the extent, if any, of liability imposed by this chapter.