N.Y. Tax Law § 866 — Procedural provisions

§ 866. 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 pursuant to this article.\n (b) Notwithstanding any other law to the contrary, the commissioner\nmay require that all forms or returns pursuant to this article must be\nfiled electronically and all payments of tax must be paid\nelectronically.\n (c) Liability for tax. (1) An electing partnership or electing S\ncorporation shall be liable for the tax due pursuant to this article.\n (2) Except as provided in paragraph three of this subsection, any\narticle twenty-two taxpayer eligible to claim a credit pursuant to\nsubsection (kkk) of section six hundred six of this chapter because he\nor she is a partner or member in an electing partnership or a\nshareholder in an electing S corporation, either directly or through a\ndisregarded entity, shall be severally liable to the extent not paid by\nthe electing partnership or electing S corporation for his or her direct\nshare of pass-through entity tax.\n (3) Any article twenty-two taxpayer eligible to claim a credit\npursuant to subsection (kkk) of section six hundred six of this chapter\nbecause he or she is a partner or member in an electing partnership or a\nshareholder in an electing S corporation, either directly or through a\ndisregarded entity, that is a general, managing or controlling partner\nof the electing partnership or managing or controlling shareholder of\nthe electing S corporation, or owns greater than fifty percent of the\ninterests or profits of the electing partnership or electing S\ncorporation, or is under a duty to act for the electing partnership or S\ncorporation in complying with the provisions of this article, or was the\nindividual that made the election on behalf of the electing partnership\nor electing S corporation under subsection (b) of section eight hundred\nsixty-one of this article shall be jointly and severally liable for the\ntax imposed pursuant to this article on such electing partnership or\nelecting S corporation.\n (d) Deposit and disposition of revenue. All taxes, interest,\npenalties, and fees collected or received by the commissioner pursuant\nto this article shall be deposited and disposed of pursuant to the\nprovisions of section one hundred seventy-one-a of this chapter.\n (e) Secrecy provision. All the provisions of paragraphs one and two of\nsubsection (e) of section six hundred ninety-seven of this chapter will\napply to the provisions of this article. Notwithstanding any provisions\nof this chapter to the contrary, the commissioner may disclose\ninformation and returns regarding the calculation and payment of the tax\nimposed by this article and any credit calculated on taxes paid pursuant\nto this article by an electing partnership or electing S corporation to\na partner, member or shareholder of such entity that is eligible for or\nclaims to be eligible for a credit under subsection (a) of section eight\nhundred sixty-three of this article.\n