Section 11-713. General powers of the commissioner of finance

In addition to
  the  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;
    2.  To  extend,  for cause shown, the time for filing any return for a
  period not exceeding ninety days; and to compromise disputed  claims  in
  connection with the taxes hereby imposed;
    3.  To request information from the tax commission of the state on New
  York or the treasury department of the United  States  relative  to  any
  person;  and  to  afford  information  to  such  tax  commission or such
  treasury department relative to any person;
    4. To delegate the commissioner's  functions  hereunder  to  a  deputy
  commissioner   of   finance  or  other  employee  or  employees  of  the
  commissioner's department;
    5. To assess, determine, revise and adjust  the  taxes  imposed  under
  this chapter;
    6.  To  require  any  tenant  who  uses  premises for both residential
  purposes and as taxable premises and who pays an undivided rent for  the
  entire  premises  so  used to provide the commissioner with a signed and
  notarized request to the United States director of internal revenue  for
  photostatic  copies  of the tenant's income tax return for any year when
  the commissioner deems such income tax return necessary to determine the
  rent ascribable to so much of  such  premises  as  is  used  as  taxable
  premises;  and,  if  the tenant refuses to provide the commissioner with
  such a signed written request, to treat the rent for the entire premises
  as the rent for so much as is used as taxable premises;
    7. To prescribe methods for determining how much of any tenant's  base
  rent  is  ascribable  to  a use which results in a reduction of the base
  rent or for determining any other division of rent or of use of premises
  necessary for the determination of the base rent or the amount  of  base
  rent subject to tax under this chapter;
    8.  To  authorize  banks  or trust companies which are depositories or
  financial agents of the city to receive and give a receipt for  any  tax
  imposed under this chapter in such manner, at such times, and under such
  conditions  as  the  commissioner  of  finance  may  prescribe;  and the
  commissioner of finance shall prescribe the manner, times and conditions
  under which the receipt of such tax by such banks and trust companies is
  to be treated as payment of such tax to the commissioner of finance.