N.Y. VAT. LAW § 469-a : NY Code - Section 469-A: Powers of the commissioner

Search N.Y. VAT. LAW § 469-a : NY Code - Section 469-A: Powers of the commissioner

1. In addition to any other
  powers and duties of the commissioner set forth  in  this  chapter,  the
  commissioner  shall  have  the  power  to enforce the provisions of this
  article, in accordance with section four hundred seventy-one-a  of  this
  article.
    2.  The commissioner shall prescribe such rules and regulations as the
  commissioner shall deem necessary for the implementation of this section
  and section four hundred seventy-one-a of this article.