N.Y. Tax Law § 1332: Administration, collection and review

§ 1332. Administration, collection and review. (a) General. Except as

otherwise provided in this article, any city income tax surcharge

imposed pursuant to the authority of this article shall be administered

and collected by the commissioner in the same manner as the tax imposed

by article twenty-two of this chapter is administered and collected by

the commissioner. All of the provisions of article twenty-two of this

chapter relating to or applicable to payment of estimated tax, returns,

payment of tax, claim of right adjustment, withholding of tax from

wages, employer's statements and returns, employer's liability for taxes

required to be withheld and all other provisions of article twenty-two

of this chapter relating to or applicable to the administration,

collection, liability for and review of the tax imposed by article

twenty-two, including sections six hundred fifty-two through six hundred

fifty-four, sections six hundred fifty-seven through six hundred

fifty-nine, sections six hundred sixty-one and six hundred sixty-two,

sections six hundred seventy-one and six hundred seventy-two, sections

six hundred seventy-four through six hundred seventy-eight and sections

six hundred eighty-one through six hundred ninety-seven of this chapter,

inclusive, shall apply to a city income tax surcharge imposed pursuant

to the authority of this article with the same force and effect as if

those provisions had been incorporated in full into this article, and

had expressly referred to the city income tax surcharge imposed pursuant

to the authority of this article, except where inconsistent with a

provision of this article. Whenever there is joint collection of state

personal income tax, city personal income tax, city income tax surcharge

or city nonresident earnings taxes, it shall be deemed that such

collection shall represent proportionately the applicable state personal

income tax, city personal income tax, city income tax surcharge or city

nonresident earnings taxes in determining the amount to be remitted to

the city.

(b) Payment to designated depositories. The state tax commission, in

its discretion, may require or permit any or all persons liable for any

city income tax surcharge imposed pursuant to the authority of this

article to make payments on account of estimated city income tax

surcharge and payment of any city income tax surcharge, penalty or

interest of such banks, banking houses or trust companies designated by

the state tax commission and to file returns with such banks, banking

houses or trust companies, as agent of the state tax commission, in lieu

of paying a city income tax surcharge imposed pursuant to the authority

of this article directly to the state tax commission. However, the state

tax commission shall designate only such banks, banking houses or trust

companies which are designated by the comptroller as depositories of the

state.

(c) Combined filings. Notwithstanding any other provisions of this

article, any law imposing a city income tax surcharge pursuant to the

authority of this article shall provide that the state tax commission

may require:

(1) the filing of any or all of the following:

(A) a combined return which, in addition to the return provided for in

section thirteen hundred twenty-six, may also include any of the returns

required to be filed by a resident individual of New York state pursuant

to the provisions of section six hundred fifty-one of this chapter and

which may be required to be filed by such individual pursuant to any

local law enacted pursuant to the authority of article thirty or

thirty-B of this chapter or article two-E of the general city law, and

(B) a combined employer's return which, in addition to the employer's

return provided for by any law enacted pursuant to the authority of this

article, may also include any of the employer's returns required to be

filed by the same employer pursuant to the provisions of section six

hundred seventy-four of this chapter and required to be filed by such

employer pursuant to any local law enacted under the authority of

article thirty or thirty-B of this chapter or article two-E of the

general city law, and

(2) where a combined return or employer's return is required, and with

respect to the payment of estimated tax, the state tax commission may

also require the payment to it of a single amount which shall equal the

total of the amounts (total taxes less any credits or refunds) which

would have been required to be paid with the returns or employer's

returns or in payment of estimated tax pursuant to the provisions of

article twenty-two of this chapter, and the provisions of local laws

enacted under the authority of this article or article thirty or

thirty-B of this chapter or article two-E of the general city law.

(d) Liability for failure to pay estimated tax. For the tax year in

which such local law is enacted, no addition to the tax shall be

imposed, pursuant to subsection (c) of section six hundred eighty-five

of this chapter, through the operation of the provisions of this section

for the portion of the underpayment of estimated tax as the result of a

local law enacted pursuant to paragraph (iii) of subsection (c) of

section thirteen hundred twenty-one of this article.