N.Y. Tax Law § 806 — Procedural provisions

§ 806. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in full into\nthis article and had been specifically adjusted for and expressly\nreferred to the tax imposed by this article, except to the extent that\nany provision is either inconsistent with a provision of this article or\nis not relevant to this article. Notwithstanding the preceding sentence,\nno credit against tax in article twenty-two of this chapter can be used\nto offset the tax due under this article.\n (b) Combined Filings. Notwithstanding any other provisions of this\narticle:\n (1) The commissioner may require the filing of a combined return\nwhich, in addition to the return provided for in subsection (b) of\nsection eight hundred four of this article, may also include any of the\nreturns required to be filed by a taxpayer pursuant to the provisions of\nsection six hundred fifty-one of this chapter and which may be required\nto be filed by such taxpayer pursuant to any local law enacted pursuant\nto the authority of article thirty, thirty-A or thirty-B of this\nchapter.\n (2) Where a combined return is required, and with respect to the\npayment of estimated tax, the commissioner may also require the payment\nto it of a single amount which shall equal the total of the amounts\n(total taxes less any credits or refunds) which would have been required\nto be paid with the returns or in payment of estimated tax pursuant to\nthe provisions of this article, the provisions of article twenty-two of\nthis chapter, and the provisions of local laws enacted under the\nauthority of article thirty, thirty-A or thirty-B of this chapter.\n (3) Notwithstanding any other law to the contrary, the commissioner\nmay require that all filings of forms or returns under this article must\nbe filed electronically and all payments of tax must be paid\nelectronically.\n