2006 New York Code - Administration, Collection And Review.

 
    §  1312.  Administration,  collection  and  review.    * (a) Except as
  otherwise provided in this article, any  tax  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 of this chapter,
  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 tax 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  tax imposed pursuant to the authority of this article, except where
  inconsistent with a provision of this article.  Whenever there is  joint
  collection  of  state and city personal income taxes, it shall be deemed
  that such collections shall  represent  proportionately  the  applicable
  state  and  city  personal  income taxes in determining the amount to be
  remitted to the city.
    * NB Applies to taxable years beginning on and after January 1, 1999
    (b) The state tax commission, in its discretion, may require or permit
  any or all persons liable for any tax imposed pursuant to the  authority
  of this article to make payments on account of estimated tax and payment
  of  any tax, penalty or interest to such banks, banking housing 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 tax 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) Notwithstanding any other provisions  of  this  article,  any  law
  imposing  a  tax 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 six, may  also  include  any  or  both  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  section
  twenty-five-m 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 or both 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
  section twenty-five-m of the general city law, and
    (C)   a   combined  partnership  return  which,  in  addition  to  the
  partnership return provided for by  any  law  enacted  pursuant  to  the
  authority  of  this  article,  may  also  include  either or both of the
  partnership returns required to be filed by a  partnership  pursuant  to
  the provisions of paragraph one of subsection (c) of section six hundred
  fifty-eight of this chapter and required to be filed by such partnership
  pursuant  to  any  local  law  enacted  under  the  authority of section
  twenty-five-m 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  the  tax  law, and the provisions of local laws
  enacted under the authority of this article and section twenty-five-m of
  the general city law.