NY Tax L § 1332 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1332 - 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 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.  (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.