§ 11-1801 Administration, collection and review.
AC § 11-1801
(a)Except as otherwise provided in this chapter, any tax imposed by this chapter shall be administered and collected by the tax commission in the same manner as the tax imposed by article twenty-two of the tax law is administered and collected by such commission. Whenever there is joint collection of state and city personal income taxes, it shall be deemed that such collections shall represent proportionately the applicable state and city personal income taxes in determining the amount to be remitted to the city.
(b)The tax commission, in its discretion, may require or permit any or all persons liable for any tax imposed by this chapter to make payments on account of estimated tax and payment of any tax, penalty or interest to such banks, banking houses or trust companies designated by the tax commission and to file returns with such banks, banking houses or trust companies, as agent of the tax commission, in lieu of paying a tax imposed by this chapter directly to the tax commission. However, the tax commission shall designate only such banks, banking houses or trust companies which are designated by the comptroller as depositories of the state.
(c)Notwithstanding any other provisions of this chapter, the tax commission may require: (1) the filing of any or all of the following: (A) a combined return which, in addition to the return provided for in section 11-1751, may also include any or both of the returns required to be filed by a resident individual of New York state pursuant to the provisions of section six hundred fifty-one of the tax law and which may be required to be filed by such individual pursuant to chapter nineteen of this title and (B) a combined employer's return which, in addition to the employer's return provided for by this chapter, may also include any or both of the employer's returns required to be filed by the same employer pursuant to the provisions of section six hundred seventy-four of such law and required to be filed by such employer pursuant to such chapter nineteen of this title and (2) where a combined return or employer's return is required, and with respect to the payment of estimated tax, the tax commission may also require the payment to it of a single amount which shall equal the total of the amounts which would have been required to be paid with the returns or employer's returns or in payment of estimated tax pursuant to the provisions of article twenty-two of such tax law, and the provisions of this chapter as if no combined return or employer's return were required.
