N.Y. Tax Law § 171-p: Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...

§ 171-p. Costs or fees imposed by the United States or other states

for crediting tax overpayments against outstanding tax debts owed to the

state of New York. (1) For purposes of this section:

(a) "overpayment" means the amount requested for refund or otherwise

determined to be in excess of that owed with respect to any tax imposed

under, or pursuant to the authority of, the internal revenue code or the

laws of any state;

(b) "taxpayer" means any individual, corporation, partnership, limited

liability partnership or company, partner, member, manager, estate,

trust, fiduciary or entity, who or which has made an overpayment of tax

as defined in paragraph (a) of this subdivision;

(c) "tax debt" means any past due, legally enforceable tax obligation

administered by the commissioner.

(2) The commissioner may implement procedures under which any cost or

fee imposed or charged by the United States or any state, with respect

to payment or remittance of a taxpayer's overpayment to satisfy a tax

debt of the taxpayer, must not be credited by the commissioner to

payment or satisfaction of the tax debt, must be deemed to be part of

the taxpayer's tax debt, and must be eligible for offset against the

taxpayer's overpayment to the extent permitted by law. The commissioner

may also implement procedures under which any cost or fee imposed or

charged by the United States or any other state, with respect to any

other payment or remittance of a taxpayer's overpayment or a vendor

payment to satisfy a debt of the taxpayer or the person who is owed the

vendor payment as authorized by section one hundred seventy-one-t of

this article, must not be credited by the state of New York to payment

or satisfaction of the debt, must be deemed to be part of the taxpayer's

or person's debt, and must be eligible for offset against the taxpayer's

overpayment or the person's vendor payment to the extent permitted by

law.