§ 15-108 — Administration, collection and review

New York § 15-108

• Jurisdiction: New York
• Law YTS: Yonkers income tax surcharge
• Art. 9: Income Tax Surcharge

Text

§ 15-108. Administration, collection and review.\n A. General. Except as otherwise provided in this article, the City of\nYonkers city income tax surcharge shall be administered and collected by\nthe State Tax Commission in the same manner as the tax imposed by\nArticle 22 of the New York State Tax Law is administered and collected\nby such Commission. All of the provisions of Article 22 of the New York\nState Tax Law relating to or applicable to payment of estimated tax,\nreturns, payment of tax, withholding of tax from wages, employer's\nstatements and returns, employer's liability for taxes required to be\nwithheld and all other provisions of Article 22 relating to or\napplicable to the administration, collection, liability for and review\nof the tax imposed by Article 22, including §§ 652 through 659, 661,\n671, 672, 674 through 678 and 681 through 697 of the New York State Tax\nLaw, inclusive, shall apply to the City of Yonkers income tax surcharge\nimposed pursuant to this Article IX of this chapter with the same force\nand effect as if those provisions had been incorporated in full into\nthat article, and had expressly referred to the City of Yonkers income\ntax surcharge imposed pursuant to said Article IX, except where\ninconsistent with a provision of said article. Whenever there is joint\ncollection of state personal income tax, city personal income tax, City\nof New York nonresident's earnings tax, City of Yonkers income tax\nsurcharge of City of Yonkers nonresident earnings tax, it shall be\ndeemed that such collection shall represent proportionately the\napplicable state personal income tax, city personal income tax, City of\nNew York nonresident's earnings tax, City of Yonkers income tax\nsurcharge or City of Yonkers nonresident earnings tax in determining the\namount to be remitted to the City of Yonkers.\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 of Yonkers income tax surcharges imposed pursuant to this Article\nIX, to make payments on account of estimated City of Yonkers income tax\nsurcharge and payment of any City of Yonkers income tax surcharge,\npenalty or interest to such banks, banking houses or trust companies\ndesignated by the State Tax Commission and to file returns with such\nbanks, banking houses or trust companies, as agent of the State Tax\nCommission, in lieu of paying a City of Yonkers income tax surcharge\nimposed pursuant to this Article IX directly to the State Tax\nCommission. However, the State Tax Commission shall designate only such\nbanks, banking houses or trust companies which are designated by the\nComptroller as depositories of the state.\n