N.Y.
Tax Law Section 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 22 (Personal Income Tax)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 22 (Personal Income Tax)article twenty-two of this chapter relating to or applicable to the administration, collection, liability for and review of the tax imposed by article 22 (Personal Income Tax)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 § 651 (Returns and liabilities)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 § 674 (Employer’s return and payment of withheld taxes)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 § 658 (Requirements concerning returns, notices, records and statements)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.
Source:
Section 1312 — Administration, collection and review, https://www.nysenate.gov/legislation/laws/TAX/1312 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
