§ 1332 — Administration, collection and review

New York § 1332

• Jurisdiction: New York
• Law TAX: Tax
• Art. 30-A: City Income Tax Surcharge

Text

§ 1332. Administration, collection and review. (a) General. Except as\notherwise provided in this article, any city income tax surcharge\nimposed pursuant to the authority of this article shall be administered\nand collected by the commissioner in the same manner as the tax imposed\nby article twenty-two of this chapter is administered and collected by\nthe commissioner. All of the provisions of article twenty-two of this\nchapter relating to or applicable to payment of estimated tax, returns,\npayment of tax, claim of right adjustment, withholding of tax from\nwages, employer's statements and returns, employer's liability for taxes\nrequired to be withheld and all other provisions of article twenty-two\nof this chapter relating to or applicable to the administration,\ncollection, liability for and review of the tax imposed by article\ntwenty-two, including sections six hundred fifty-two through six hundred\nfifty-four, sections six hundred fifty-seven through six hundred\nfifty-nine, sections six hundred sixty-one and six hundred sixty-two,\nsections six hundred seventy-one and six hundred seventy-two, sections\nsix hundred seventy-four through six hundred seventy-eight and sections\nsix hundred eighty-one through six hundred ninety-seven of this chapter,\ninclusive, shall apply to a city income tax surcharge imposed pursuant\nto the authority of this article with the same force and effect as if\nthose provisions had been incorporated in full into this article, and\nhad expressly referred to the city income tax surcharge imposed pursuant\nto the authority of this article, except where inconsistent with a\nprovision of this article. Whenever there is joint collection of state\npersonal income tax, city personal income tax, city income tax surcharge\nor city nonresident earnings taxes, it shall be deemed that such\ncollection shall represent proportionately the applicable state personal\nincome tax, city personal income tax, city income tax surcharge or city\nnonresident earnings taxes in determining the amount to be remitted to\nthe city.\n (b) Payment to designated depositories. The state tax commission, in\nits discretion, may require or permit any or all persons liable for any\ncity income tax surcharge imposed pursuant to the authority of this\narticle to make payments on account of estimated city income tax\nsurcharge and payment of any city income tax surcharge, penalty or\ninterest of such banks, banking houses or trust companies designated by\nthe state tax commission and to file returns with such banks, banking\nhouses or trust companies, as agent of the state tax commission, in lieu\nof paying a city income tax surcharge imposed pursuant to the authority\nof this article directly to the state tax commission. However, the state\ntax commission shall designate only such banks, banking houses or trust\ncompanies which are designated by the comptroller as depositories of the\nstate.\n (c) Combined filings. Notwithstanding any other provisions of this\narticle, any law imposing a city income tax surcharge pursuant to the\nauthority of this article shall provide that the state tax commission\nmay require:\n (1) the filing of any or all of the following:\n (A) a combined return which, in addition to the return provided for in\nsection thirteen hundred twenty-six, may also include any of the returns\nrequired to be filed by a resident individual of New York state pursuant\nto the provisions of section six hundred fifty-one of this chapter and\nwhich may be required to be filed by such individual pursuant to any\nlocal law enacted pursuant to the authority of article thirty or\nthirty-B of this chapter or article two-E of the general city law, and\n (B) a combined employer's return which, in addition to the employer's\nreturn provided for by any law enacted pursuant to the authority of this\narticle, may also include any of the employer's returns required to be\nfiled by the same employer pursuant to the provisions of section six\nhundred seventy-four of this chapter and required to be filed by such\nemployer pursuant to any local law enacted under the authority of\narticle thirty or thirty-B of this chapter or article two-E of the\ngeneral city law, and\n (2) where a combined return or employer's return is required, and with\nrespect to the payment of estimated tax, the state tax commission may\nalso require the payment to it of a single amount which shall equal the\ntotal of the amounts (total taxes less any credits or refunds) which\nwould have been required to be paid with the returns or employer's\nreturns or in payment of estimated tax pursuant to the provisions of\narticle twenty-two of this chapter, and the provisions of local laws\nenacted under the authority of this article or article thirty or\nthirty-B of this chapter or article two-E of the general city law.\n (d) Liability for failure to pay estimated tax. For the tax year in\nwhich such local law is enacted, no addition to the tax shall be\nimposed, pursuant to subsection (c) of section six hundred eighty-five\nof this chapter, through the operation of the provisions of this section\nfor the portion of the underpayment of estimated tax as the result of a\nlocal law enacted pursuant to paragraph (iii) of subsection (c) of\nsection thirteen hundred twenty-one of this article.\n