N.Y. Social Services Law § 106-c: Crediting of overpayment of tax to obligation of public assistance recipients

§ 106-c. Crediting of overpayment of tax to obligation of public

assistance recipients. 1. The commissioner shall enter into an agreement

with the commissioner of taxation and finance which shall set forth the

procedures for the crediting of overpayments of tax owed to an

individual taxpayer, estate or trust to the repayment of overpayments of

grants and allowances owed to the department or a social services

district by such person pursuant to the provisions of section one

hundred seventy-one-f of the tax law and is authorized to furnish to the

commissioner of taxation and finance such information and to take such

other actions as may be necessary to carry out the agreement provided

for in such section, for the crediting of overpayments of tax to

repayment of overpayments of public assistance.

The department shall by regulation establish procedures by which any

individual, estate or trust which is the subject of a certification to

the department of taxation and finance in accordance with such agreement

may contest such certification. Such regulations and the notice required

by subdivision three of section one hundred seventy-one-f of the tax law

shall set forth defenses which may be available to the individual,

estate or trust to contest such certification and the manner in which a

review of the certification based on such defenses may be obtained.

2. In accordance with such agreement and the provisions of section one

hundred seventy-one-f of the tax law, the department shall be entitled

to receive payments to satisfy the payment obligation of a person

receiving or who has received grants and allowances pursuant to section

one hundred thirty-one-a, section one hundred thirty-one-s, section

three hundred one, and section three hundred fifty-j of this chapter, in

accordance with a written final determination of the department or a

social services district, provided that no proceeding for administrative

or judicial review shall then be pending and the time for initiation of

such proceeding shall have expired.