2006 New York Code - 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 state tax commission in the same manner as the  tax
  imposed  by  article  twenty-two  of  this  chapter  is administered and
  collected  by  such  commission.  All  of  the  provisions  of   article
  twenty-two  of  this  chapter  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  twenty-two
  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,  section  six
  hundred  sixty-one,  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.
    * NB Applies to taxable years beginning prior to 1988
    * (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  and six hundred fifty-three, 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.
    * NB Applies to taxable years beginning after 1987
    * (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.
    * NB Applies to taxable years beginning on and after January 1, 1999
    (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.