2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-L - Certain overpayments credited against outstanding tax debt owed to the city of New York.

 
    §  171-1.  Certain  overpayments credited against outstanding tax debt
  owed to the city of New York. (1) For the purposes of this section:
    (a)  "taxpayer"  shall  mean  a  corporation,  association,   company,
  partnership,  estate,  trust,  liquidator,  fiduciary or other entity or
  individual who or which is  liable  for  any  tax  or  other  imposition
  imposed  by  or  pursuant  to  article nine, nine-A, twenty-two, thirty,
  thirty-A, thirty-B, thirty-two, or thirty-three of this  chapter,  which
  tax  or other imposition is administered by the commissioner of taxation
  and finance, or who or which is under a duty to perform an act under  or
  pursuant  to  such  tax  or  imposition,  excluding  a  state  agency, a
  municipal corporation or a district corporation;
    (b) "overpayment" shall mean an overpayment which has  been  requested
  or  determined  to be refunded, a refund or a reimbursement, of a tax or
  other imposition  imposed  by  or  pursuant  to  article  nine,  nine-A,
  twenty-two,  thirty,  thirty-A, thirty-B, thirty-two, or thirty-three of
  this chapter, which is administered by the commissioner of taxation  and
  finance; and
    (c)  "city of New York tax warrant judgment debt," shall mean tax debt
  owed to the city of New York that is the subject of a tax warrant issued
  by the city of New York department of finance and docketed  pursuant  to
  the provisions of title eleven of the administrative code of the city of
  New York and that remains outstanding.
    (2)  The  commissioner  of  taxation  and  finance  shall enter into a
  written agreement with the commissioner of finance of the  city  of  New
  York, which shall set forth the procedures for crediting any overpayment
  by  a  taxpayer  and  the  interest thereon against city of New York tax
  warrant judgment debt owed by such taxpayer of which the commissioner of
  taxation and  finance  has  been  notified  by  the  city  of  New  York
  commissioner of finance pursuant to the provisions of such agreement.
    (3) Such agreement shall include:
    (a)  the  procedure  under  which the city of New York commissioner of
  finance shall  notify  the  commissioner  of  taxation  and  finance  of
  liability  for  city  of  New York tax warrant judgment debt, specifying
  when the commissioner of taxation and  finance  will  be  notified,  the
  information to be contained in such notification and the form and format
  to be used for such notification;
    (b)  the  fee, if not waived, for reimbursement of the commissioner of
  taxation and finance by the city of New York department of  finance  for
  the full cost of carrying out the procedures authorized by this section;
    (c)  the  minimum  period  of  delinquency of the city of New York tax
  warrant judgment debt, and the minimum amount of the past  due  city  of
  New  York  tax  warrant  judgment debt against which the commissioner of
  taxation  and  finance  shall,  pursuant  to  this  section,  credit  an
  overpayment;
    (d) the procedure for transferring the overpayments to the city of New
  York  department of finance so the overpayments can be applied to credit
  the past due city of New York tax warrant judgment debt;
    (e) the procedure for reimbursement of the comptroller by the city  of
  New  York department of finance for any overpayment and interest thereon
  which has been credited against city of New York  tax  warrant  judgment
  debt owed by a taxpayer, but which was paid by the taxpayer prior to the
  overpayment being applied;
    (f)  the procedure for reimbursement of the comptroller by the city of
  New York department of finance for any overpayment and interest  thereon
  which  has  been  credited against city of New York tax warrant judgment
  debt owed by a taxpayer filing  a  joint  return,  but  which  has  been
  refunded by the comptroller, pursuant to paragraph six of subsection (b)
  of section six hundred fifty-one of this chapter, to a spouse not liable

  for  the  city  of  New  York  tax  warrant  judgment  debt owed by such
  taxpayer;
    (g) a provision to the effect that if a taxpayer owes past-due legally
  enforceable debt that has been certified to the commissioner of taxation
  and finance for collection pursuant to section one hundred seventy-one-f
  of  this article and city of New York tax warrant judgment debt that has
  been  certified  to  the  commissioner  of  taxation  and  finance   for
  collection  pursuant  to this section, then the overpayment and interest
  thereon shall be credited against the debts in the order  in  which  the
  debts  accrued.  The city of New York tax warrant judgment debt shall be
  deemed for purposes of this section to  have  accrued  at  the  time  of
  docketing of the tax warrant; and
    (h)  such  other  matters  as the parties to such agreement shall deem
  necessary to  carry  out  the  provisions  of  this  section,  including
  provisions relating to the notice to be given to the taxpayer.
    (4)(a)  In  calculating  the  amount  of  an  overpayment and interest
  thereon that shall be credited against city  of  New  York  tax  warrant
  judgment  debt  owed  by  a  taxpayer  that  has  been  certified to the
  commissioner of taxation and finance for  collection  pursuant  to  this
  section, the commissioner of taxation and finance shall first credit the
  overpayment and interest thereon against any:
    (i)  liability  of  such  taxpayer  in  respect  of  any  tax or other
  imposition imposed by this chapter and administered by the  commissioner
  of taxation and finance;
    (ii)  liability  of  such taxpayer for any tax imposed pursuant to the
  authority of this chapter or any other law if such tax  is  administered
  by the commissioner of taxation and finance;
    (iii)  estimated  tax  for the succeeding taxable year if the taxpayer
  claims such overpayment  or  a  portion  thereof  as  a  credit  against
  estimated  tax  for  such succeeding taxable year pursuant to subsection
  (e) of section six hundred eighty-six or subsection (b) of  section  one
  thousand  eighty-six  of  this  chapter  or  subdivision  (e) of section
  11-1786 of the administrative code of the city of New York  or  for  any
  tax  imposed  pursuant to the authority of this chapter or any other law
  if such tax is administered by the commissioner of taxation and finance;
    (iv) past-due support owed by the taxpayer  pursuant  to  section  one
  hundred seventy-one-c of this article;
    (v)  unreimbursed medical assistance paid on behalf of a child payable
  pursuant to section three hundred sixty-seven-a of the  social  services
  law; and
    (vi)  the  amount  of  a default in repayment of a state university or
  city university loan pursuant to section one  hundred  seventy-one-e  of
  this article.
    (b) Only the balance remaining, after the overpayment and the interest
  thereon  has  been  credited  as  described  in  paragraph  (a)  of this
  subdivision, shall be certified to the  comptroller  as  an  overpayment
  plus  any  interest  to be credited, in accordance with paragraph (g) of
  subdivision three of this section, against city of New York tax  warrant
  judgment  debt  that  has been certified to the commissioner of taxation
  and finance for collection pursuant to  this  section,  and/or  past-due
  legally  enforceable debt that has been certified to the commissioner of
  taxation and finance for collection  pursuant  to  section  one  hundred
  seventy-one-f  of this article, with the remainder to be refunded to the
  taxpayer if such remainder is not required to satisfy the  amount  of  a
  default  in  repayment  of a guaranteed student loan pursuant to section
  one hundred seventy-one-d of this article. If a taxpayer  owes  city  of
  New  York  tax  warrant  judgment  debt  that  has been certified to the
  commissioner of taxation and finance for  collection  pursuant  to  this

  section and past-due legally enforceable debt that has been certified to
  the  commissioner  of  taxation  and  finance for collection pursuant to
  section one hundred seventy-one-f of this article, then the  overpayment
  and interest thereon shall be credited against the debts in the order in
  which the debts accrued.
    (5)  The  commissioner  of  taxation  and finance shall certify to the
  comptroller the amount of each overpayment and the interest  thereon  to
  be  credited against city of New York tax warrant judgment debt, and the
  balance, if any, of each such overpayment and interest to be refunded to
  the taxpayer.
    (6) The  commissioner  of  taxation  and  finance  shall  notify  each
  taxpayer  who  makes  an  overpayment, in writing, of the amount of such
  overpayment and the interest thereon certified to the comptroller as the
  amount to be credited against city of  New  York  tax  warrant  judgment
  debt. Such notice shall include notification to any other person who may
  have  filed  a  joint  return  with the taxpayer of the steps such other
  person may take in order to secure  his  or  her  proper  share  of  the
  refund.
    (7) From the time the commissioner of taxation and finance is notified
  by  the city of New York department of finance of a taxpayer's liability
  for city of New York tax  warrant  judgment  debt  under  the  agreement
  provided  for  in this section, the commissioner of taxation and finance
  shall be relieved from all liability  to  such  taxpayer,  its  assigns,
  successors,  heirs  or  representatives for the amount of an overpayment
  and interest thereon certified to the comptroller to be credited against
  city of New York tax warrant judgment debt and the taxpayer  shall  have
  no  right to commence a court action or proceeding or to any other legal
  recourse against the commissioner of taxation  and  finance  to  recover
  such  overpayment or interest thereon certified to the comptroller to be
  credited against city of New York tax warrant judgment  debt.  Provided,
  however,  nothing  herein  shall  be construed to prohibit such taxpayer
  from proceeding against the city of New York department  of  finance  to
  recover  that  part of such overpayment or interest thereon so certified
  to the comptroller to be credited against city of New York  tax  warrant
  judgment  debt  that  is greater than the amount of city of New York tax
  warrant judgment debt  owed  by  such  taxpayer  on  the  date  of  such
  certification.
    (8)  The commissioner of taxation and finance and the city of New York
  department of finance may promulgate such rules and regulations as  they
  deem necessary to carry out the provisions of this section.