Section 11-815. 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;
    2.  To extend, for cause shown, the time for filing any kind of return
  for a period not exceeding sixty days; and to compromise disputed claims
  in connection with the taxes hereby imposed;
    3. To  request  information  concerning  motor  vehicles  and  persons
  subject  to  the provisions of this chapter from the department of motor
  vehicles and from the department of taxation and finance of the state of
  New York or any successor to their duties, or the treasury department of
  the United States relative to any person; and to afford  information  to
  such department of motor vehicles, department of taxation and finance or
  any  successor  to their duties, or to such 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;
    6. To provide methods for identifying motor vehicles not subject to or
  exempt from the tax imposed under this chapter;
    7. To provide that a certificate of registration  need  not  be  filed
  with  respect  to any or all types of motor vehicles, or to provide that
  such certificate of registration with respect to any  or  all  types  of
  motor  vehicles  shall  be  contained  on or combined with any return or
  supplemental return required to be filed under this chapter.