2023 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.