N.Y. TAX Law § 176

§ 176. Transfer of the powers and duties of the comptroller in\nrelation to the assessment or collection of certain taxes. On and after\nJuly first, nineteen hundred twenty-one, all the powers and duties now\nconferred or imposed upon the state comptroller in relation to the\ntaxation of corporations under articles nine and nine-A of this chapter,\nin relation to the taxation of transfers of property, under article ten\nof this chapter, in relation to the taxation of transfers of stock,\nunder article twelve of this chapter, and in relation to taxation upon\nand with respect to personal income, under article sixteen of this\nchapter (as such article was in effect on December thirtieth, nineteen\nhundred sixty), shall be transferred to and thereafter shall be\nexercised and performed by the commissioner, except as powers and duties\nunder any such article are expressly conferred upon or continued in the\nstate comptroller by acts of the legislature of nineteen hundred\ntwenty-one, enacted subsequent to chapter ninety of the laws of nineteen\nhundred twenty-one.\n