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.

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All labels observed (2)

Label	Occurrences
Acting New York State Tax Commissioner	1
New York State tax commissioner canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T469194 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: New York State tax commissioner
Context triple: [New York State government officials, includesOffice, New York State tax commissioner]

A. New York State budget director
The New York State budget director is the top fiscal official responsible for developing, overseeing, and managing the state’s multi-billion-dollar budget and financial policies.
B. Comptroller of New York
The Comptroller of New York is the state’s independently elected chief fiscal officer, responsible for overseeing government finances, auditing public agencies, and managing the state’s pension fund.
C. New York State inspector general
The New York State inspector general is an independent oversight official responsible for investigating fraud, corruption, and misconduct within New York State government agencies and programs.
D. New York City Comptroller
The New York City Comptroller is the independently elected chief financial officer and auditor responsible for overseeing the city’s budget, finances, and pension funds.
E. Attorney General of New York
The Attorney General of New York is the state's chief legal officer, responsible for representing New York in legal matters, enforcing state laws, and protecting the public interest.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: New York State tax commissioner
Target entity description: 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.

A. New York State budget director
The New York State budget director is the top fiscal official responsible for developing, overseeing, and managing the state’s multi-billion-dollar budget and financial policies.
B. Comptroller of New York
The Comptroller of New York is the state’s independently elected chief fiscal officer, responsible for overseeing government finances, auditing public agencies, and managing the state’s pension fund.
C. New York State inspector general
The New York State inspector general is an independent oversight official responsible for investigating fraud, corruption, and misconduct within New York State government agencies and programs.
D. New York City Comptroller
The New York City Comptroller is the independently elected chief financial officer and auditor responsible for overseeing the city’s budget, finances, and pension funds.
E. Attorney General of New York
The Attorney General of New York is the state's chief legal officer, responsible for representing New York in legal matters, enforcing state laws, and protecting the public interest.
F. None of above. chosen

Statements (47)

Predicate	Object
instanceOf	government position ⓘ public office ⓘ state executive office ⓘ
appliesToJurisdiction	New York State ⓘ linked to: New York
appointedBy	Governor of New York ⓘ
collaboratesWith	Internal Revenue Service ⓘ New York State Comptroller ⓘ linked to: Comptroller of New York 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 State Tax Law ⓘ linked to: New York Tax Law
locatedIn	Albany, New York ⓘ linked to: Albany
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	New York State government ⓘ linked to: Government of the State of New York 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 ⓘ