N.Y. Tax Law § 171-N — Certain overpayments credited against outstanding tax debts owed to other states

§ 171-n. Certain overpayments credited against outstanding tax debts\nowed to other states. (1) For the purposes of this section:\n (a) "overpayment" means an amount requested for refund or otherwise\ndetermined to be in excess of that owed, with respect to any tax\nadministered by the commissioner and remaining after application, as may\nbe determined by the commissioner, to the satisfaction of debts owed by\na taxpayer to this state or the federal government;\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 any\ntax administered by the commissioner;\n (c) "tax debt" means any past due, legally enforceable tax obligation\nowed any other state administering that tax, which arises from (i) an\nenforceable judgment of a court of competent jurisdiction which is no\nlonger subject to judicial review, or (ii) an enforceable determination\nof an administrative body which is no longer subject to administrative\nor judicial review, or (iii) an assessment or determination (including\nself-assessment or self-assessed determination) which has become final\nor finally and irrevocably fixed and no longer subject to administrative\nor judicial review; and\n (d) "claimant state" means any state which requests application of an\noverpayment to a tax debt.\n (2) The commissioner may, in his or her discretion, agree to pay the\nwhole or part of an overpayment of tax administered by the commissioner\nto a claimant state owed a tax debt by a taxpayer, provided the claimant\nstate grants substantially similar privileges to this state. An\nagreement with a claimant state must provide for thirty days advance\nwritten notice to, and an opportunity for, taxpayers to present written\nor oral evidence about application of their overpayments to tax debts. A\nproceeding may be commenced by a taxpayer within four months after a\ncopy of a decision adverse to the taxpayer is mailed to the taxpayer for\njudicial review of the decision in the manner provided by article\nseventy-eight of the civil practice law and rules. Article forty of this\nchapter shall not apply to any hearing or proceeding on whether an\noverpayment may be applied to a tax debt in accordance with this\nsection. The remedy provided by this section for review of hearings and\nproceedings shall be the exclusive remedy available to judicially\ndetermine whether an overpayment may be applied to a tax debt in\naccordance with this section. The amount of a tax debt remaining due as\ncertified by a claimant state shall be prima facie evidence of the\ncorrect amount of a tax debt.\n