N.Y. Yonkers income tax surcharge § 15-108: Administration, collection and review

§ 15-108. Administration, collection and review.

A. General. Except as otherwise provided in this article, the City of

Yonkers city income tax surcharge shall be administered and collected by

the State Tax Commission in the same manner as the tax imposed by

Article 22 of the New York State Tax Law is administered and collected

by such Commission. All of the provisions of Article 22 of the New York

State Tax Law relating to or applicable to payment of estimated tax,

returns, payment of tax, 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 22 relating to or

applicable to the administration, collection, liability for and review

of the tax imposed by Article 22, including §§ 652 through 659, 661,

671, 672, 674 through 678 and 681 through 697 of the New York State Tax

Law, inclusive, shall apply to the City of Yonkers income tax surcharge

imposed pursuant to this Article IX of this chapter with the same force

and effect as if those provisions had been incorporated in full into

that article, and had expressly referred to the City of Yonkers income

tax surcharge imposed pursuant to said Article IX, except where

inconsistent with a provision of said article. Whenever there is joint

collection of state personal income tax, city personal income tax, City

of New York nonresident's earnings tax, City of Yonkers income tax

surcharge of City of Yonkers nonresident earnings tax, it shall be

deemed that such collection shall represent proportionately the

applicable state personal income tax, city personal income tax, City of

New York nonresident's earnings tax, City of Yonkers income tax

surcharge or City of Yonkers nonresident earnings tax in determining the

amount to be remitted to the City of Yonkers.

B. Payment to designated depositories. The State Tax Commission, in

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

City of Yonkers income tax surcharges imposed pursuant to this Article

IX, to make payments on account of estimated City of Yonkers income tax

surcharge and payment of any City of Yonkers income tax surcharge,

penalty or interest to 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 of Yonkers income tax surcharge

imposed pursuant to this Article IX 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.