§ 171 — Powers and duties of commissioner of taxation and finance

New York § 171

• Jurisdiction: New York
• Law TAX: Tax
• Art. 8: Department of Taxation and Finance; Commissioner of Taxation and Finance

Text

§ 171. Powers and duties of commissioner of taxation and finance. The\ncommissioner of taxation and finance shall:\n First. Make such reasonable rules and regulations, not inconsistent\nwith law, as may be necessary for the exercise of its powers and the\nperformance of its duties under this chapter, including regulations\nwhich shall advise the public of (i) the various methods by which the\ndepartment communicates tax policy and interpretations to taxpayers, tax\npractitioners, personnel of the department and the general public and\n(ii) the legal force and effect, precedential value and binding nature\nof each such method of communication.\n Second. Assess, determine, revise, readjust and impose the corporation\ntaxes under articles nine and nine-A of this chapter, and on and after\nJuly first, nineteen hundred twenty-one, have the power and perform the\nduties of the state comptroller in the collection of such taxes and the\ncrediting of such taxes erroneously paid, as jurisdiction thereof is\nvested in such commissioner by section one hundred seventy-six of this\nchapter.\n Third. On and after July first, nineteen hundred twenty-one, have the\npowers and perform the duties of the state comptroller in relation to\nthe assessment, determination and collection of the tax on transfers of\nproperty, as jurisdiction thereof is vested in such commissioner by\nsection one hundred seventy-six of this chapter.\n Fourth. On and after July first, nineteen hundred twenty-one, have the\npowers and perform the duties of the state comptroller in the collection\nof the tax on transfers of stock under article twelve of this chapter,\nas jurisdiction thereof is vested in such commissioner by section one\nhundred seventy-six of this chapter.\n Fifth. On and after July first, nineteen hundred twenty-one, have the\npower and perform the duties of the state comptroller in the assessment,\ndetermination, review, readjustment and collection of taxes upon and\nwith respect to personal income, as jurisdiction thereof is vested in\nsuch commissioner by section one hundred seventy-six of this chapter.\n Sixth. Administer, supervise and enforce the tax on mortgages as\nprovided in article eleven of this chapter.\n Eighth. Take testimony and proofs, under oath, with reference to any\nmatter within the line of his official duty. A deputy tax commissioner\nand such other officials and employees of the department of taxation and\nfinance as may be nominated by such commissioner by resolution recorded\nin the minutes may be designated for the purpose of taking such\ntestimony and proofs.\n Ninth. Require from all state and local officers such information as\nmay be necessary for the proper discharge of its duties.\n Tenth. Hold meetings at an office to be assigned in one of the state\nbuildings at Albany, at such times as may be fixed by such commissioner\nor by adjournment thereof, or at such other places as he may designate.\n Eleventh. Compile and publish statistics relating to state and local\ntaxation.\n Twelfth. Make investigations of the general system of state taxation\nfrom time to time.\n Thirteenth. Inquire into the provisions of the laws of other states\nand jurisdictions; to confer with tax commissioners of other states\nregarding the most effectual and equitable methods of taxation, and\nparticularly regarding the best methods of avoiding conflicts and\nduplication of taxation, and to recommend to the legislature such\nmeasures as will bring about uniformity of methods, harmony and\nco-operation between the different states and jurisdictions in matters\nof taxation.\n Fourteenth. Perform the other powers and duties conferred upon it by\nlaw.\n Fifteenth. Have authority to compromise any taxes or other impositions\nor any warrant or judgment for taxes or other impositions administered\nby the commissioner, and the penalties and interest in connection\ntherewith, if the tax debtor has been discharged in bankruptcy, is shown\nby proofs submitted to be insolvent, or shows by proofs that collection\nin full would cause the tax debtor undue economic hardship, provided\nthat the amount payable in compromise reasonably reflects collection\npotential or is otherwise justified by the proofs offered by the tax\ndebtor. Provided, further, the commissioner shall not accept any amount\npayable in compromise that would undermine compliance with the taxes or\nother impositions administered by the commissioner, nor shall the\ncommissioner enter into any offer of compromise that would be adverse to\nthe best interests of the state. Where the amount owing for taxes or\nother impositions or the warrant or judgment, exclusive of any penalties\nand interest, is more than one hundred thousand dollars, such compromise\nshall be effective only when approved by a justice of the supreme court.\nThe commissioner shall promulgate regulations defining what constitutes\nundue economic hardship. The inability to maintain an affluent or\nluxurious lifestyle shall not constitute undue economic hardship.\n Fifteenth-a. Notwithstanding any other provision of this chapter: (i)\nthe commissioner may grant the relief described in paragraph (iii) of\nthis subdivision to a limited partner of a limited partnership (but not\na partner of a limited liability partnership) or a member of a limited\nliability company if such limited partner or member demonstrates to the\nsatisfaction of the commissioner that such limited partner's or member's\nownership interest and the percentage of their distributive share of the\nprofits and losses of such limited partnership or limited liability\ncompany are each less than fifty percent, and such limited partner or\nmember was not under a duty to act, and did not act, for such limited\npartnership or limited liability company in complying with any\nrequirement of the taxes imposed under article twenty-eight of this\nchapter and pursuant to the authority of article twenty-nine of this\nchapter. Provided, however, the commissioner shall deny an application\nfor relief if: (A) such limited partner or member had a duty to act or\nhas acted on behalf of such limited partnership or limited liability\ncompany in complying with any requirement of the taxes imposed under\narticle twenty-eight of this chapter and pursuant to the authority of\narticle twenty-nine of this chapter; (B) such limited partner or member\nhas been convicted of a crime provided in this chapter; (C) such limited\npartner or member has a past-due tax liability, as such term is defined\nin section one hundred seventy-one-v of this article; (D) approval of\nsuch application would undermine compliance with the taxes or other\nimpositions administered by the commissioner; or (E) approval of such\napplication would be adverse to the best interests of the state.\n (ii) The relief described in paragraph (iii) of this subdivision shall\nnot be provided unless a limited partner or member submits a properly\ncompleted application for relief on a form prescribed by the\ncommissioner. The information provided in such application must be true\nand complete in all material respects. Providing materially false or\nfraudulent information on such application shall disqualify such limited\npartner or member for the relief described in paragraph (iii) of this\nsubdivision, shall void any agreement with the commissioner with respect\nto such relief, and shall result in such limited partner or member\nbearing strict liability for the total amount of tax, interest and\npenalty owed by their respective limited partnership or limited\nliability company under article twenty-eight of this chapter and\npursuant to the authority of article twenty-nine of this chapter.\n (iii) If the commissioner approves such application, such limited\npartner or member shall be liable for the percentage of the original\nliability under article twenty-eight of this chapter and pursuant to the\nauthority of article twenty-nine of this chapter of their respective\nlimited partnership or limited liability company that reflects such\nlimited partner's or member's ownership interest or distributive share\nof the profits and losses of such limited partnership or limited\nliability company, whichever is higher. Such original liability shall\ninclude any interest accrued thereon up to and including the date of\npayment by such limited partner or member at the underpayment rate set\nby the commissioner pursuant to section eleven hundred forty-two of this\nchapter, and shall be reduced by the sum of any payments made by the\nlimited partnership or limited liability company. Provided, however,\nsuch limited partner or member shall not be liable for any penalty owed\nby such limited partnership or limited liability company or any other\npartner or member of such limited partnership or limited liability\ncompany; and provided further that the sum of the amounts owed by all of\nthe persons required to collect tax of a limited partnership or limited\nliability company shall not exceed the total liability of such limited\npartnership or limited liability company.\n (iv) The denial of a limited partner's or member's application for\nrelief shall not be reviewable by the division of tax appeals, but may\nbe reviewed pursuant to article seventy-eight of the civil practice law\nand rules by a proceeding commenced within four months of such denial in\nthe county where the commissioner has their principal office.\n (v) Any payment made by a limited partner or member in excess of such\nlimited partner's or member's percentage of ownership or distributive\nshare, whichever is higher, shall be deemed a payment by the respective\nlimited partnership or limited liability company, and such limited\npartner or member shall not be entitled to a refund of such amount.\n Sixteenth. Have authority to compromise any taxes or any warrant or\njudgment for taxes imposed by this chapter and the penalties and\ninterest in connection therewith of a tax debtor which is a domestic\nrailroad corporation, or its trustee or trustees in bankruptcy, (1) in\nconnection with its qualification as a railroad redevelopment\ncorporation or the acquisition of its facilities by a railroad\nredevelopment corporation or (2) if said domestic railroad corporation\nis principally engaged in the transportation of passengers and at the\ntime of said compromise it is the debtor in a reorganization proceeding\npursuant to the United States bankruptcy act and said compromise is\napproved by the bankruptcy court.\n Seventeenth. Have authority to release any real and personal property\nfrom the lien of any warrant for unpaid taxes, additions to tax,\npenalties and interest, or vacate such warrant, upon such conditions as\nhe or she may require, if he or she finds that the interests of the\nstate will not thereby be jeopardized. Such release or vacating of the\nwarrant may be recorded in the office of any recording officer\n(including the department of state) in which such warrant has been\nfiled. When the warrant is vacated, the recording officer (including the\ndepartment of state) shall thereupon cancel and discharge as of the\noriginal date of docketing the vacated warrant.\n Eighteenth. Have authority to enter into a written agreement with any\nperson, relating to the liability of such person (or of the person for\nwhom he acts) in respect of any tax or fee imposed by the tax law or by\na law enacted pursuant to the authority of the tax law or article two-E\nof the general city law, which agreement shall be final and conclusive,\nand except upon a showing of fraud, malfeasance, or misrepresentation of\na material fact: (a) the case shall not be reopened as to the matters\nagreed upon or the agreement modified, by any officer, employee, or\nagent of this state, and (b) in any suit, action, or proceeding, such\nagreement, or any determination, assessment, collection, payment,\ncancellation, abatement, refund or credit made in accordance therewith,\nshall not be annulled, modified, set aside or disregarded. As used in\nthis paragraph the term "person" includes an individual, trust, estate,\npartnership and corporation.\n Eighteenth-a. Have authority to compromise civil liability, with such\nqualifications and limitations as may be established pursuant to such\nrules and regulations as the commissioner may prescribe, where such\nliability arises under a tax or other imposition which is administered\nby the commissioner, at any time prior to the time the tax, other\nimposition or administrative action becomes finally and irrevocably\nfixed and no longer subject to administrative review. Upon acceptance of\nan offer in compromise by the commissioner, the matter may not be\nreopened except upon a showing of fraud, malfeasance or\nmisrepresentation of a material fact. The attorney general may\ncompromise any such liability after reference to the department of law\nfor prosecution or defense at any time prior to the time the tax, other\nimposition or administrative action taken by the commissioner is no\nlonger subject to judicial review. Whenever a compromise is made by the\ncommissioner of any such liability, there shall be placed on file in the\noffice of the commissioner the opinion of the counsel for such\ndepartment, with his or her reasons therefor, with a statement of: (a)\nthe amount of tax or other imposition and any other issues which may be\nthe subject of such compromise, (b) the amount of interest, additions to\nthe tax, or penalty imposed by law on the taxpayer or other persons\nagainst whom the administrative action was taken by the department, and\n(c) the amount actually paid in accordance with the terms of the\ncompromise. Notwithstanding the preceding sentence, no such opinion\nshall be required with respect to the compromise of any civil liability\nin which the unpaid amount of tax or other imposition which was the\nsubject of the administrative action (including any interest, additions\nto tax, or penalty) is less than fifty thousand dollars.\n Eighteenth-b. Where the filing requirement arises under article\ntwenty-two of this chapter or under a law enacted pursuant to the\nauthority of article thirty or thirty-A of this chapter, have authority\nto require a husband and wife whose federal income tax liabilities are\ndetermined on a joint federal return and who have not filed a joint New\nYork income tax return to file separate income tax returns, in which\ncase their income tax liabilities shall be separate. Such authority\nshall be exercised only where one of such persons demonstrates, to the\nsatisfaction of the commissioner, that (a) the address or whereabouts of\nhis or her spouse is unknown to him or her, (b) reasonable efforts have\nbeen made by him or her to locate such spouse, and (c) good cause\nexisted for the failure to file a joint New York income tax return.\n Eighteenth-c. Where the filing requirement arises under article\ntwenty-two of this chapter or under a law enacted pursuant to the\nauthority of article thirty or thirty-A of this chapter, have authority\nto require a husband and wife whose federal income tax liabilities are\ndetermined on a joint federal return and who have not filed a joint New\nYork income tax return to file separate income tax returns, in which\ncase their income tax liabilities shall be separate. Such authority\nshall be exercised only where one of such persons demonstrates, to the\nsatisfaction of the commissioner, that (a) his or her spouse has refused\nto sign a joint New York income tax return, (b) reasonable efforts have\nbeen made by him or her to have such spouse sign a joint New York income\ntax return, (c) there exists objective evidence of alienation of such\nperson from his or her spouse such as a judicial order of protection,\nlegal separation under a decree of divorce or separate maintenance,\nseparation under a written separation agreement or judicial decree of\nseparation, living apart at all times during the twelve months\nimmediately preceding the application for exercise of authority under\nthis provision, the commencement of an action for divorce, or the\ncommencement of proceedings in family court which evidence such\nalienation, and (d) good cause existed for the failure to file a joint\nNew York income tax return.\n Eighteenth-d. (a) Have authority to compromise civil liability, with\nsuch qualifications and limitations as may be established pursuant to\nsuch rules and regulations as the commissioner may prescribe, for a\ntaxpayer's spousal share of liability arising from a joint income tax\nreturn, filed under article twenty-two of this chapter or under a law\nenacted pursuant to the authority of article thirty or thirty-A of this\nchapter, where the following conditions are met:\n (1) the taxpayer and spouse filing the joint return are, at the time\nof the offer in compromise, separated under a decree of divorce or\nseparate maintenance, or a written separation agreement, or a judicial\ndecree of separation, or the taxpayer at the time of the offer in\ncompromise is not considered as married within the meaning of section\n7703(b) of the internal revenue code (relating to certain married\nindividuals living apart), and\n (2) it is demonstrated to the satisfaction of the commissioner that\nthe collection of the spousal share of liability from the taxpayer\ncannot be accomplished within a reasonable period of time without\nimposing substantial economic hardship on the taxpayer.\n (b) Upon acceptance of an offer in compromise under this subdivision\nby the commissioner, the matter may not be reopened except upon a\nshowing of fraud, malfeasance or misrepresentation of a material fact.\n (c) Whenever a compromise is made by the department of any such\nliability, there shall be placed on file in the office of the\ncommissioner the opinion of the counsel for the department, with his\nreasons therefor with a statement of:\n (1) the amount of tax assessed,\n (2) the amount of interest, additions to the tax, or penalty imposed\nby law on the taxpayer and spouse against whom the tax is assessed, and\n (3) the amount actually paid in accordance with the terms of the\ncompromise.\nNotwithstanding the preceding sentence, no such opinion shall be\nrequired with respect to the compromise of any civil liability in which\nthe unpaid amount of tax assessed (including any interest, additions to\ntax, or penalty) is less than twenty-five thousand dollars.\n (d) Spousal share of liability. For purposes of this subdivision, the\nspousal share of liability shall be determined by multiplying the joint\nand several liability arising from the joint return by a fraction, the\nnumerator of which is the tax for the taxable year at issue determined\nseparately for the spouse, and the denominator of which is the sum of\nthe taxes for such taxable year determined separately for the spouse and\nfor the taxpayer.\n (e) A compromise under this subdivision as to a taxpayer's spousal\nshare of liability arising from a joint income tax return shall not\ncompromise the joint and several liability of the spouse with respect to\nthat return.\n Nineteenth. Have authority to provide by regulation (1) that in any\ndetermination, assessment, collection, refund or credit under this\nchapter, a fractional part of a dollar may be disregarded unless it\namounts to fifty cents or more, in which case it shall be increased to\none dollar, and (2) that any person making a return, report or other\nstatement required to be filed with it under this chapter, may elect\nwith respect to any amount required to be shown thereon, if such amount\nis other than a whole dollar amount, either to disregard the fractional\npart of a dollar or to disregard the fractional part of a dollar unless\nit amounts to fifty cents or more, in which case the amount (determined\nwithout regard to the fractional part of a dollar) shall be increased by\none dollar; provided, however, that such election shall not be\napplicable to items which must be taken into account in making the\ncomputations necessary to determine the amount required to be shown on\nany such return, report or other statement but shall be applicable only\nto the final amount required to be shown thereon.\n Twentieth. Have authority, of his own motion, to abate any small\nunpaid balance of an assessment of tax, or any liability in respect\nthereof, under articles twelve-A, eighteen, twenty or twenty-one of this\nchapter, if such commissioner determines under uniform rules prescribed\nby him that the administration and collection costs involved would not\nwarrant collection of the amount due. He may also abate, of his own\nmotion, the unpaid portion of the assessment of any of such taxes, or\nany liability in respect thereof, which is excessive in amount, or is\nassessed after the expiration of the period of limitation properly\napplicable thereto, or is erroneously or illegally assessed. No claim\nfor abatement under this subdivision shall be filed for any of such\ntaxes.\n Twenty-third. Technical memoranda issued by the department shall\nadvise and inform taxpayers and others of existing interpretations of\nlaws and regulations by the department or changes to the statutory or\ncase law of interest to the public. In no event shall technical\nmemoranda be issued by the department in violation of the provisions of\nthe state administrative procedure act where and to the extent that a\nduly promulgated rule or regulation would be required. Where and to the\nextent that an opinion of the counsel of the department is deemed to be\nof sufficient significance and general applicability to a group or group\nof taxpayers, such opinion shall be disseminated via a technical\nmemorandum.\n Twenty-fourth. Be required to render advisory opinions with respect to\ntaxes administered by such commissioner within ninety days of the\nreceipt of a petition for such an opinion. Such ninety day period may be\nextended by such commissioner, for good cause shown, to no more than\nthirty additional days. Such advisory opinion shall be rendered to any\nperson subject to a tax or liability under this chapter or claiming\nexemption from such tax or liability and may, in the discretion of the\ncommissioner, be rendered to any non-taxpayer, including but not limited\nto a local official, petitioning on behalf of a local jurisdiction, or\nthe head of a state agency, petitioning on behalf of the agency. Such\nadvisory opinions, which shall be published and made available to the\npublic, shall not be binding upon such commissioner except with respect\nto the person to whom such opinion is rendered provided, however, that a\nsubsequent modification by such commissioner of such an advisory opinion\nshall operate prospectively only. A petition for an advisory opinion\nshall contain a specific set of facts and be submitted in such form as\nmay be prescribed by such commissioner and subject to such rules and\nregulations as such commissioner may promulgate with respect to the\nprocedures for submission of such a petition. Nothing herein shall be\nconstrued to limit or otherwise alter the rights of any applicant for a\ndeclaratory ruling pursuant to section two hundred four of the state\nadministrative procedure act.\n Twenty-fifth. a. With respect to the income to be used in the\ncomputation of school aid payable in the school year nineteen hundred\nninety-four--ninety-five and thereafter, be required to design, develop\nand implement a permanent computerized statewide school district address\nmatch and income verification system in regard to each school district's\nvaluation of total New York adjusted gross income as determined by the\ndepartment, for use in determining state aid to education. The\ndepartment shall promulgate rules and regulations to effect the\nprovisions of this paragraph within ninety days of the enactment of the\nchapter of the laws of nineteen hundred ninety-four amending this\nparagraph. Commencing September first, nineteen hundred ninety-seven,\nthe commissioner and the commissioner of education, subject to the\napproval of the director of the budget shall be required to enter into a\ncooperative agreement by September first of each year, which will govern\nthe validation and correction and completion of the total New York\nadjusted gross income of school districts until September first of the\nfollowing year. Such agreement shall include, but not be limited to: (i)\nprocedures to improve the accuracy of school district income data, in a\nmanner which gives appropriate recognition to computerized processing\ncapabilities, administrative feasibility of manual processes and\nconfidentiality implications; (ii) procedures to verify the school\ndistrict codes reported by taxpayers; (iii) procedures to correct\nidentified inaccuracies; (iv) procedures to assign school district codes\nbased on the permanent residence addresses of taxpayers who failed to\ncomplete the school district code; (v) the schedule for the transmittal\nof electronic data between the agencies, as necessary, to implement such\nsystem; and (vi) beginning in the nineteen hundred ninety-six state\nfiscal year, procedures for the review process provided for in paragraph\nc of this subdivision. All state departments and agencies, and school\ndistricts and other local governments and agencies, shall cooperate with\nthe parties to such agreement in its implementation.\n b. 1. Any correction, pursuant to this paragraph, of verified\ninaccuracies of income data shall only result in the removal of such\nreturns from the identified school district.\n 2. All state departments and agencies, and school districts and other\nlocal governments and agencies, shall cooperate with the parties to such\nagreement in the implementation of the review process provided pursuant\nto this paragraph.\n c. 1. With respect to income used in the computation of school aid\npayable in the school years nineteen hundred ninety-eight--ninety-nine\nand thereafter, be required to design, develop and implement a process\nwhereby school districts may request a review of the assignment of\ntaxpayer addresses to their school district. Procedures for such a\nreview process shall be included in the cooperative agreement entered\ninto pursuant to paragraph a of this subdivision.\n 2. School districts requesting a review in accordance with the\nprovisions of this paragraph shall be required, in consultation with the\ndistrict superintendent of schools for the supervisory district in which\nthe school district is located, appointed pursuant to section nineteen\nhundred fifty of the education law, to submit to the commissioner of\neducation evidence in support of a contention that the assignment of tax\nreturns to their district is inaccurate. Identified school districts may\nbe required to review ordered listings, prepared by the department or an\nauthorized vendor contracted by the department, of the permanent\nresident address of selected taxpayers who filed personal income tax\nreturns with the department reporting a school district code or address\nwhich indicates that the taxpayer was a resident of such identified\nschool district at the close of the taxable year for which the return\nwas filed. In no case shall ordered address listings for school district\nreview include those addresses which the school district had the\nopportunity to review pursuant to paragraph a of this subdivision.\nDistrict superintendents of schools appointed pursuant to section\nnineteen hundred fifty of the education law, having an identified school\ndistrict within their supervisory district, shall be required to verify\nany suspected inaccuracies indicated by an identified district as a\nresult of the district's review of ordered address listings pursuant to\nthis paragraph.\n 3. Any correction, pursuant to this paragraph, of verified\ninaccuracies of income data shall only result in the removal of such\nreturns from the identified school district.\n 4. All state departments and agencies, and school districts and other\nlocal governments and agencies, shall cooperate with the parties to such\nagreement in the implementation of the review process provided pursuant\nto this paragraph.\n Twenty-sixth. a. Set the overpayment and underpayment rates of\ninterest for purposes of articles twelve-A, eighteen, twenty and\ntwenty-one of this chapter. Such rates shall be the overpayment and\nunderpayment rates of interest set pursuant to subsection (e) of section\none thousand ninety-six of this chapter, but the underpayment rate shall\nnot be less than seven and one-half percent per annum. Any such rates\nset by such commissioner shall apply to taxes, or any portion thereof,\nwhich remain or become due or overpaid (other than overpayments under\nsuch article twenty and not including reimbursements, if any, under any\nof such articles) on or after the date on which such rates become\neffective and shall apply only with respect to interest computed or\ncomputable for periods or portions of periods occurring in the period\nduring which such rates are in effect. In computing the amount of any\ninterest required to be paid under such articles by such commissioner or\nby the taxpayer, or any other amount determined by reference to such\namount of interest, such interest and such amount shall be compounded\ndaily.\n b. Cross-reference. For provisions relating to the power of the\ncommissioner of taxation and finance to abate small amounts of interest,\nsee subdivision twentieth of this section.\n Twenty-seventh. Have authority, upon agreement with the state\ncomptroller, to act as an agent for the state comptroller for the\npurposes of crediting the payment of state money to any claimant against\nthe amount of a past-due legally enforceable debt, as defined in section\none hundred seventy-one-f of this article, owed by such claimant to a\nstate agency, as defined in section one hundred seventy-one-f of this\narticle. All the provisions of section one hundred seventy-one-f of this\narticle shall be applicable to the crediting of the payments of state\nmoney made in accordance with the authority granted in this subdivision,\nwith such modifications as may be necessary to adapt such language to\nsuch crediting and shall apply with the same force and effect as if\nthose provisions had been set forth in full in this section and had\nexpressly referred to such crediting, except to the extent any provision\nthereof is either inconsistent or is not relevant to such crediting.\nThis section shall not be deemed to abrogate or limit in any way the\npowers and authority of the state comptroller to set off debts owed the\nstate against payments from the state under the constitution of the\nstate or any other law.\n Twenty-eighth. a. Have the authority to postpone certain deadlines\nfor a period of up to ninety days, or longer when necessary to align\nwith relief provided by the Internal Revenue Service pursuant to section\nseven thousand five hundred eight-A of the internal revenue code, for a\ntaxpayer who is determined to be affected by a presidentially declared\ndisaster or by a disaster emergency declared by the governor. Any\nextension period provided pursuant to the authority in this subdivision\nshall be disregarded in determining under the tax law, or under a law\nenacted pursuant to the authority of the tax law or former article 2-E\nof the general city law where administered by the commissioner, in\nrespect of any tax liability (including any interest, penalty,\nadditional amount, or addition to the tax) of such taxpayer:\n 1. Whether any of the acts described in paragraph one of subsection\n(a) of section six hundred ninety-six of the tax law in relation to the\npersonal income tax (or any comparable acts with respect to taxes under\nthis chapter other than the personal income tax) were performed within\nthe time prescribed therefor, and\n 2. The amount of any credit or refund.\n b. Special rule for overpayments. 1. Paragraph a of this subdivision\nshall not apply for purposes of determining the amount of interest on\nany overpayment of tax.\n 2. If a taxpayer is entitled to the benefits of paragraph a of this\nsubdivision with respect to any return, amended return, or claim for\ncredit or refund, and such return, amended return or claim is timely\nfiled (determined after the application of this subdivision), paragraph\nthree of subsection (a) and subsection (c) of section six hundred\neighty-eight and paragraph three of subsection (a) and subsection (c) of\nsection one thousand eighty-eight of this chapter shall not apply.\n c. Definitions. 1. Presidentially declared disaster. For purposes of\nthis subdivision, the term "presidentially declared disaster" means any\ndisaster which, with respect to an area, resulted in a subsequent\ndetermination by the president of the United States that such area\nwarrants assistance by the federal government under the disaster relief\nand emergency assistance act.\n 2. Taxpayer. For purposes of this subdivision, the term "taxpayer"\nmeans any person or entity required to file a return or remit any tax to\nthe commissioner pursuant to this chapter.\n d. Where a taxpayer who, pursuant to section seven thousand five\nhundred eight-a of the internal revenue code, is determined for federal\ntax purposes to be affected by a presidentially declared disaster, or\nwho is determined to be affected by a disaster emergency declared by the\ngovernor, but the commissioner has not postponed a tax deadline pursuant\nto the authority in paragraph a of this subdivision due to such\ndisaster, the commissioner may abate any amount of interest from the\nunderpayment of any tax administered by the commissioner under this\nchapter that accrued for the period during which the taxpayer was unable\nto meet such deadline due to direct impacts of the disaster.\n