2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1312 - Administration, Collection and Review.

§ 1312. Administration, collection and review. (a) Except as otherwise
provided  in  this article, any tax 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 of this chapter, 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 tax 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  tax imposed pursuant to the authority of this article, except where
inconsistent with a provision of this article. Whenever there  is  joint
collection  of  state and city personal income taxes, it shall be deemed
that such collections shall  represent  proportionately  the  applicable
state  and  city  personal  income taxes in determining the amount to be
remitted to the city.
(b) The state tax commission, in its discretion, may require or permit
any or all persons liable for any tax imposed pursuant to the  authority
of this article to make payments on account of estimated tax and payment
of  any tax, penalty or interest to such banks, banking housing 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 tax 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) Notwithstanding any other provisions  of  this  article,  any  law
imposing  a  tax 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 six, may  also  include  any  or  both  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  section
twenty-five-m 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 or both 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
section twenty-five-m of the general city law, and
(C)   a   combined  partnership  return  which,  in  addition  to  the
partnership return provided for by  any  law  enacted  pursuant  to  the

authority  of  this  article,  may  also  include  either or both of the
partnership returns required to be filed by a  partnership  pursuant  to
the provisions of paragraph one of subsection (c) of section six hundred
fifty-eight of this chapter and required to be filed by such partnership
pursuant  to  any  local  law  enacted  under  the  authority of section
twenty-five-m 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  the  tax  law, and the provisions of local laws
enacted under the authority of this article and section twenty-five-m of
the general city law.