N.Y. Tax Law Section 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-p. Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York.

(1)

For purposes of this section:

(a)

“overpayment” means the amount requested for refund or otherwise determined to be in excess of that owed with respect to any tax imposed under, or pursuant to the authority of, the internal revenue code or the laws of any state;

(b)

“taxpayer” means any individual, corporation, partnership, limited liability partnership or company, partner, member, manager, estate, trust, fiduciary or entity, who or which has made an overpayment of tax as defined in paragraph (a) of this subdivision;

(c)

“tax debt” means any past due, legally enforceable tax obligation administered by the commissioner.

(2)

The commissioner may implement procedures under which any cost or fee imposed or charged by the United States or any state, with respect to payment or remittance of a taxpayer’s overpayment to satisfy a tax debt of the taxpayer, must not be credited by the commissioner to payment or satisfaction of the tax debt, must be deemed to be part of the taxpayer’s tax debt, and must be eligible for offset against the taxpayer’s overpayment to the extent permitted by law. The commissioner may also implement procedures under which any cost or fee imposed or charged by the United States or any other state, with respect to any other payment or remittance of a taxpayer’s overpayment or a vendor payment to satisfy a debt of the taxpayer or the person who is owed the vendor payment as authorized by § 171-T (Reciprocal offset agreements with the United States or other states)section one hundred seventy-one-t of this article, must not be credited by the state of New York to payment or satisfaction of the debt, must be deemed to be part of the taxpayer’s or person’s debt, and must be eligible for offset against the taxpayer’s overpayment or the person’s vendor payment to the extent permitted by law.

Source: Section 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..., https://www.­nysenate.­gov/legislation/laws/TAX/171-P (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
Green check means up to date. Up to date

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 171-P’s source at nysenate​.gov

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