N.Y. Tax Law Section 857
Procedural provisions

(a)

General. All provisions of article 22 (Personal Income Tax)article twenty-two of this chapter will apply to the provisions of this article in the same manner and with the same force and effect as if the language of article twenty-two of this chapter had been incorporated in full into this article and had been specifically adjusted for and expressly referred to the tax imposed by this article, except to the extent that any provision is either inconsistent with a provision of this article or is not relevant to this article. Notwithstanding the preceding sentence, no credit against tax in article 22 (Personal Income Tax)article twenty-two of this chapter can be used to offset the tax due under this article.

(b)

Notwithstanding any other law to the contrary, the commissioner may require that all filings of forms or returns under this article must be filed electronically and all payments of tax must be paid electronically. The commissioner may prescribe the methods for quarterly filings by electing employers, including but not limited to, the inclusion of specific employee-level detail.

Source: Section 857 — Procedural provisions, https://www.­nysenate.­gov/legislation/laws/TAX/857 (updated Apr. 19, 2019; accessed Jan. 24, 2026).

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Verified:
Jan. 24, 2026

Last modified:
Apr. 19, 2019

§ 857. Procedural provisions's source at nysenate​.gov

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