New York State tax commissioner

E61167

government position public office state executive office

The New York State tax commissioner is the top official responsible for overseeing the administration and enforcement of the state’s tax laws and revenue collection.

Statements (47)

Predicate	Object
instanceOf	government position → public office → state executive office →
appliesToJurisdiction	New York → surface form: "New York State"
appointedBy	Governor of New York →
collaboratesWith	Internal Revenue Service → Comptroller of New York → surface form: "New York State Comptroller" New York State Division of the Budget →
confirmedBy	New York State Senate →
country	United States of America →
engagesWith	New York State Legislature on tax administration issues →
goal	to ensure fair and efficient administration of New York State tax laws → to secure timely and accurate collection of state revenues →
hasAuthority	to administer tax refund and credit programs → to compromise or settle certain tax liabilities as allowed by law → to enforce collection of delinquent state taxes → to interpret New York State tax statutes for administrative purposes → to issue tax regulations and guidance →
hasJurisdictionOver	statewide tax administration in New York →
legalBasis	New York State Public Officers Law → New York Tax Law → surface form: "New York State Tax Law"
locatedIn	Albany → surface form: "Albany, New York"
mayDelegate	powers and duties to subordinate tax officials as permitted by law →
officeHeldBy	James Gazzale (acting, as of 2024)? →
oversees	New York State Department of Taxation and Finance → operation of New York State tax return processing systems → taxpayer education and outreach initiatives → taxpayer services and assistance programs →
participatesIn	development of New York State revenue forecasts →
partOf	Government of the State of New York → surface form: "New York State government" executive branch of New York State →
reportsTo	Governor of New York →
responsibleFor	administration of New York State sales and use tax → administration of New York State tax laws → administration of certain excise taxes in New York State → administration of corporate franchise tax in New York State → administration of personal income tax in New York State → administration of property tax–related programs assigned to the tax department → enforcement of New York State tax laws → implementation of state tax policy → oversight of tax audits and compliance programs → state tax revenue collection → supervision of tax administration staff →
subjectTo	New York State ethics and conflict-of-interest rules →
supervises	administration of electronic filing and payment systems for New York taxes → tax compliance enforcement activities →
worksOn	implementation of legislative changes to New York tax law →

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

New York State government officials → includesOffice → New York State tax commissioner →