N.Y. Tax Law Section 171-J
Verification of payroll records

(1)

The commissioner is authorized to enter into an agreement with the state insurance fund or other insurance carrier writing workers’ compensation insurance to verify payroll information forwarded to the department solely for the purpose of verifying, by each employer in the construction classification, the number of employees, by location, total gross wages paid to such employees per week, total hours worked by such employees per quarter and total annual gross wages subject to withholding paid to such employees, as reported pursuant to the state’s combined wage reporting and withholding tax system, but shall not include the name, social security number or any other information which could be used to identify any employee. For purposes of this section the term “employer in the construction classification” shall have the meaning prescribed by subdivision two of section eighty-nine of the workers’ compensation law and paragraph one of subsection (e) of Insurance Law § 2304 (Rate making and supporting information)section twenty-three hundred four of the insurance law. The department may charge a reasonable fee to be determined by the commissioner, in payment to the department for the expense incurred in verifying such information. Such agreement shall be limited solely to the verification of information enumerated herein.

(2)

Verification of information under subdivision one of this section by the department shall be limited to agreement or disagreement with the payroll information supplied pursuant to such subdivision one and a statement of whether each representation contained therein has been overstated or understated.

(3)

Nothing contained in this section shall be deemed to require the violation of any confidentiality agreement entered into by the state or any entity thereof under the provisions of section six thousand one hundred three, or any other provision, of the internal revenue code, nor shall this section be administered in any manner which will result in a violation of any such confidentiality agreement.

(4)

The commissioner shall promulgate such rules and regulations as may be necessary and appropriate to effect the provisions of this section.

(5)

The provisions of the state freedom of information act shall not apply to any verification prepared or provided pursuant to subdivision two of this section and information provided pursuant to subdivision one of this section.

Source: Section 171-J — Verification of payroll records, https://www.­nysenate.­gov/legislation/laws/TAX/171-J (updated Sep. 22, 2014; accessed May 4, 2024).

170
Department of taxation and finance 171
Powers and duties of commissioner of taxation and finance 171‑A
Deposit and disposition of revenue 171‑A*2
Statewide wage reporting system 171‑AA
E-file authorizations collected by tax return preparers 171‑B
Verification of income 171‑C
Certain overpayments credited against past-due support 171‑D
Certain overpayments credited against defaulted governmental education loans 171‑E
Certain overpayments credited against national defense/national direct, health professions or nursing student loans 171‑F
Certain overpayments credited against outstanding debts owed to a state agency 171‑G
Provision of income information 171‑H
State directory of new hires 171‑I
Enforcement of child support and combined child and spousal support arrears 171‑J
Verification of payroll records 171‑K
Electronic signature 171‑L
Certain overpayments credited against outstanding tax debt owed to the city of New York 171‑M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York 171‑N
Certain overpayments credited against outstanding tax debts owed to other states 171‑P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state... 171‑R
Brownfield credit report 171‑T
Reciprocal offset agreements with the United States or other states 171‑U
Verification of income eligibility for basic STAR exemption 171‑V
Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses 171‑W
State support for the local enforcement of past-due property taxes 171‑Z
Information sharing with the comptroller regarding unclaimed funds 172
Official seal 173
Review by commissioner 173‑A
Hearing rights upon notice and demand 174
Oaths, acknowledgments, subpoenas and commissions to take testimony 174‑A
Duration of warrant liens on real property 174‑B
Limitation on the time to collect tax liabilities 174‑C
Service of income execution without filing a warrant 175
Manner of execution of instruments by the commissioner 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes 177
Construction 179
Definitions 180
Independent analysis
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Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 171-J’s source at nysenate​.gov

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