2015 New York Laws
TAX - Tax
Article 30-B - (Tax) CITY EARNINGS TAX ON NONRESIDENTS
1342 - Administrative provisions.

  1342.  Administrative  provisions.  (a) The provisions contained in
  sections six hundred fifty-three, six hundred fifty-eight,  six  hundred
  sixty-two and thirteen hundred thirty-one of this chapter, including the
  provisions   of   judicial   review   by   a  proceeding  under  article
  seventy-eight of the civil practice law and rules, shall  be  applicable
  with  the  same  force  and  effect  as  if  those  provisions  had been
  incorporated in full in this section and had expressly referred  to  any
  tax  imposed  pursuant  to  the  authority  of this article except where
  inconsistent with the provisions of this article.
(b) 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 (b)  of  section  thirteen  hundred  forty  of  this
  article.