N.Y. Tax Law § 873 — Procedural and administrative provisions

§ 873. Procedural and administrative provisions. (a) General. All\nprovisions of article twenty-two of this chapter will apply to the\nprovisions of this article in the same manner and with the same force\nand effect as if the language of article twenty-two of this chapter had\nbeen incorporated in full into this article and had been specifically\nadjusted for and expressly referred to the tax imposed by this article,\nexcept to the extent that any provision is either inconsistent with a\nprovision of this article or is not relevant to this article.\nNotwithstanding the preceding sentence, no credit authorized to offset\nthe tax imposed pursuant to article twenty-two of this chapter or\nauthorized pursuant to section thirteen hundred ten of this chapter can\nbe used to offset the tax due pursuant to this article.\n (b) Notwithstanding any other law to the contrary, the commissioner\nmay require that any form or return required pursuant to this article\nmust be filed electronically and any payment of tax must be paid\nelectronically.\n (c) Liability for tax. (1) An electing city partnership or electing\ncity resident S corporation shall be liable for the tax due pursuant to\nthis article.\n (2) Except as provided in paragraph three of this subsection, any city\ntaxpayer eligible to claim a credit authorized pursuant to subsection\n(g) of section thirteen hundred ten of this chapter because such\ntaxpayer is a partner or member in an electing city partnership or a\nshareholder in an electing city resident S corporation, either directly\nor through a disregarded entity, shall be severally liable for such\ntaxpayer's direct share of city pass-through entity tax to the extent\nthe tax due pursuant to this article is not paid by the electing city\npartnership or electing city resident S corporation.\n (3) Any taxpayer eligible to claim a credit authorized pursuant to\nsubsection (g) of section thirteen hundred ten of this chapter or a\ncredit authorized pursuant to subsection (kkk) of section six hundred\nsix of this chapter because such taxpayer is a partner or member in an\nelecting city partnership or a shareholder in an electing city resident\nS corporation, either directly or through a disregarded entity, that is\na general, managing or controlling partner of the electing city\npartnership or managing or controlling shareholder of the electing city\nresident S corporation, or owns greater than fifty percent of the\ninterests or profits of the electing city partnership or electing city\nresident S corporation, or is under a duty to act for the electing city\npartnership or electing city resident S corporation in complying with\nthe provisions of this article, or was the individual that made the\nelection on behalf of the electing city partnership or electing city\nresident S corporation authorized by section eight hundred sixty-eight\nof this article, shall be jointly and severally liable for the tax\nimposed pursuant to this article on such electing city partnership or\nelecting city resident 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 in the manner set\nforth by article thirty of this chapter for taxes imposed pursuant to\nsuch article, including but not limited to provisions of such article\nrelating to payments to the New York city transitional finance\nauthority.\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 city partnership or an electing city\nresident S corporation to a partner, member or shareholder of such\nentity that is eligible for or claims to be eligible for a credit under\nsubsection (a) of section eight hundred seventy of this article.\n (f) The comptroller shall retain in the comptroller's hands such\namount as the commissioner may determine necessary for refunds in\nrespect to the taxes imposed pursuant to the authority of this article,\nout of which the comptroller shall pay any refunds of such taxes to\nwhich taxpayers shall be entitled under any law enacted pursuant to the\nauthority of this article.\n