§ 1332. Administration, collection and review. (a) General. Except as
otherwise provided in this article, any city income tax surcharge
imposed pursuant to the authority of this article shall be administered
and collected by the commissioner in the same manner as the tax imposed
by article twenty-two of this chapter is administered and collected by
the commissioner. All of the provisions of article twenty-two of this
chapter relating to or applicable to payment of estimated tax, returns,
payment of tax, claim of right adjustment, withholding of tax from
wages, employer's statements and returns, employer's liability for taxes
required to be withheld and all other provisions of article twenty-two
of this chapter relating to or applicable to the administration,
collection, liability for and review of the tax imposed by article
twenty-two, including sections six hundred fifty-two through six hundred
fifty-four, sections six hundred fifty-seven through six hundred
fifty-nine, sections six hundred sixty-one and six hundred sixty-two,
sections six hundred seventy-one and six hundred seventy-two, sections
six hundred seventy-four through six hundred seventy-eight and sections
six hundred eighty-one through six hundred ninety-seven of this chapter,
inclusive, shall apply to a city income tax surcharge imposed pursuant
to the authority of this article with the same force and effect as if
those provisions had been incorporated in full into this article, and
had expressly referred to the city income tax surcharge imposed pursuant
to the authority of this article, except where inconsistent with a
provision of this article. Whenever there is joint collection of state
personal income tax, city personal income tax, city income tax surcharge
or city nonresident earnings taxes, it shall be deemed that such
collection shall represent proportionately the applicable state personal
income tax, city personal income tax, city income tax surcharge or city
nonresident earnings taxes in determining the amount to be remitted to
the city.

(b) Payment to designated depositories. The state tax commission, in
its discretion, may require or permit any or all persons liable for any
city income tax surcharge imposed pursuant to the authority of this
article to make payments on account of estimated city income tax
surcharge and payment of any city income tax surcharge, penalty or
interest of such banks, banking houses or trust companies designated by
the state tax commission and to file returns with such banks, banking
houses or trust companies, as agent of the state tax commission, in lieu
of paying a city income tax surcharge imposed pursuant to the authority
of this article directly to the state tax commission. However, the state
tax commission shall designate only such banks, banking houses or trust
companies which are designated by the comptroller as depositories of the
state.

(c) Combined filings. Notwithstanding any other provisions of this
article, any law imposing a city income tax surcharge pursuant to the
authority of this article shall provide that the state 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 thirteen hundred twenty-six, may also include any 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 this chapter and
which may be required to be filed by such individual pursuant to any
local law enacted pursuant to the authority of article thirty or
thirty-B of this chapter or article two-E of the general city law, and

(B) a combined employer's return which, in addition to the employer's
return provided for by any law enacted pursuant to the authority of this
article, may also include any of the employer's returns required to be
filed by the same employer pursuant to the provisions of section six
hundred seventy-four of this chapter and required to be filed by such
employer pursuant to any local law enacted under the authority of
article thirty or thirty-B of this chapter or article two-E of the
general city law, and

(2) where a combined return or employer's return is required, and with
respect to the payment of estimated tax, the state tax commission may
also require the payment to it of a single amount which shall equal the
total of the amounts (total taxes less any credits or refunds) 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 this chapter, and the provisions of local laws
enacted under the authority of this article or article thirty or
thirty-B of this chapter or article two-E of the general city law.

(d) Liability for failure to pay estimated tax. For the tax year in
which such local law is enacted, no addition to the tax shall be
imposed, pursuant to subsection (c) of section six hundred eighty-five
of this chapter, through the operation of the provisions of this section
for the portion of the underpayment of estimated tax as the result of a
local law enacted pursuant to paragraph (iii) of subsection (c) of
section thirteen hundred twenty-one of this article.