§ 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\nfor crediting tax overpayments against outstanding tax debts owed to the\nstate of New York. (1) For purposes of this section:\n (a) "overpayment" means the amount requested for refund or otherwise\ndetermined to be in excess of that owed with respect to any tax imposed\nunder, or pursuant to the authority of, the internal revenue code or the\nlaws of any state;\n (b) "taxpayer" means any individual, corporation, partnership, limited\nliability partnership or company, partner, member, manager, estate,\ntrust, fiduciary or entity, who or which has made an overpayment of tax\nas defined in paragraph (a) of this subdivision;\n (c) "tax debt" means any past due, legally enforceable tax obligation\nadministered by the commissioner.\n (2) The commissioner may implement procedures under which any cost or\nfee imposed or charged by the United States or any state, with respect\nto payment or remittance of a taxpayer's overpayment to satisfy a tax\ndebt of the taxpayer, must not be credited by the commissioner to\npayment or satisfaction of the tax debt, must be deemed to be part of\nthe taxpayer's tax debt, and must be eligible for offset against the\ntaxpayer's overpayment to the extent permitted by law. The commissioner\nmay also implement procedures under which any cost or fee imposed or\ncharged by the United States or any other state, with respect to any\nother payment or remittance of a taxpayer's overpayment or a vendor\npayment to satisfy a debt of the taxpayer or the person who is owed the\nvendor payment as authorized by section one hundred seventy-one-t of\nthis article, must not be credited by the state of New York to payment\nor satisfaction of the debt, must be deemed to be part of the taxpayer's\nor person's debt, and must be eligible for offset against the taxpayer's\noverpayment or the person's vendor payment to the extent permitted by\nlaw.\n