2023 New York Laws › TAX - Tax › Article 24-A - Pass-Through Entity Tax › 866 - Procedural Provisions.

§  866.  Procedural provisions. (a) General. All provisions of article
twenty-two of this chapter will apply to the provisions of this  article
in the same manner and with the same force and effect as if the language
of article twenty-two of this chapter had been incorporated in full into
this  article  and  had  been  specifically  adjusted  for and expressly
referred to the tax imposed by this article, except to the  extent  that
any provision is either inconsistent with a provision of this article or
is not relevant to this article. Notwithstanding the preceding sentence,
no  credit against tax in article twenty-two of this chapter can be used
to offset the tax due pursuant to this article.
(b) Notwithstanding any other law to the  contrary,  the  commissioner
may  require  that all forms or returns pursuant to this article must be
filed  electronically  and  all   payments   of   tax   must   be   paid
electronically.
(c)  Liability  for  tax.  (1)  An  electing partnership or electing S
corporation shall be liable for the tax due pursuant to this article.
(2) Except as provided in paragraph  three  of  this  subsection,  any
article  twenty-two  taxpayer  eligible  to  claim  a credit pursuant to
subsection (kkk) of section six hundred six of this chapter  because  he
or  she  is  a  partner  or  member  in  an  electing  partnership  or a
shareholder in an electing S corporation, either directly or  through  a
disregarded  entity, shall be severally liable to the extent not paid by
the electing partnership or electing S corporation for his or her direct
share of pass-through entity tax.
(3) Any  article  twenty-two  taxpayer  eligible  to  claim  a  credit
pursuant  to subsection (kkk) of section six hundred six of this chapter
because he or she is a partner or member in an electing partnership or a
shareholder in an electing S corporation, either directly or  through  a
disregarded  entity,  that is a general, managing or controlling partner
of the electing partnership or managing or  controlling  shareholder  of
the  electing  S  corporation, or owns greater than fifty percent of the
interests  or  profits  of  the  electing  partnership  or  electing   S
corporation, or is under a duty to act for the electing partnership or S
corporation in complying with the provisions of this article, or was the
individual  that made the election on behalf of the electing partnership
or electing S corporation under subsection (b) of section eight  hundred
sixty-one  of this article shall be jointly and severally liable for the
tax imposed pursuant to this article on  such  electing  partnership  or
electing S corporation.
(d)   Deposit   and  disposition  of  revenue.  All  taxes,  interest,
penalties, and fees collected or received by the  commissioner  pursuant
to  this  article  shall  be  deposited  and disposed of pursuant to the
provisions of section one hundred seventy-one-a of this chapter.
(e) Secrecy provision. All the provisions of paragraphs one and two of
subsection (e) of section six hundred ninety-seven of this chapter  will
apply  to the provisions of this article. Notwithstanding any provisions
of  this  chapter  to  the  contrary,  the  commissioner  may   disclose
information and returns regarding the calculation and payment of the tax
imposed by this article and any credit calculated on taxes paid pursuant
to  this article by an electing partnership or electing S corporation to
a partner, member or shareholder of such entity that is eligible for  or
claims to be eligible for a credit under subsection (a) of section eight
hundred sixty-three of this article.