Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...
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 Oct. 26, 2024).