N.Y. Tax Law § 857: Procedural provisions

§ 857. Procedural provisions. (a) General. All provisions of article

twenty-two of this chapter will apply to the provisions of this article

in the same manner and with the same force and effect as if the language

of article twenty-two of this chapter had been incorporated in full into

this article and had been specifically adjusted for and expressly

referred to the tax imposed by this article, except to the extent that

any provision is either inconsistent with a provision of this article or

is not relevant to this article. Notwithstanding the preceding sentence,

no credit against tax in article twenty-two of this chapter can be used

to offset the tax due under this article.

(b) Notwithstanding any other law to the contrary, the commissioner

may require that all filings of forms or returns under this article must

be filed electronically and all payments of tax must be paid

electronically. The commissioner may prescribe the methods for quarterly

filings by electing employers, including but not limited to, the

inclusion of specific employee-level detail.