§ 806. Procedural provisions. (a) General. All provisions of article
twenty-two of this chapter will apply to the provisions of this article
in the same manner and with the same force and effect as if the language
of article twenty-two of this chapter had been incorporated in full into
this article and had been specifically adjusted for and expressly
referred to the tax imposed by this article, except to the extent that
any provision is either inconsistent with a provision of this article or
is not relevant to this article. Notwithstanding the preceding sentence,
no credit against tax in article twenty-two of this chapter can be used
to offset the tax due under this article.

(b) Combined Filings. Notwithstanding any other provisions of this
article:

(1) The commissioner may require the filing of a combined return
which, in addition to the return provided for in subsection (b) of
section eight hundred four of this article, may also include any of the
returns required to be filed by a taxpayer pursuant to the provisions of
section six hundred fifty-one of this chapter and which may be required
to be filed by such taxpayer pursuant to any local law enacted pursuant
to the authority of article thirty, thirty-A or thirty-B of this
chapter.

(2) Where a combined return is required, and with respect to the
payment of estimated tax, the commissioner 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 in payment of estimated tax pursuant to
the provisions of this article, the provisions of article twenty-two of
this chapter, and the provisions of local laws enacted under the
authority of article thirty, thirty-A or thirty-B of this chapter.

(3) Notwithstanding any other law to the contrary, the commissioner
may require that all filings of forms or returns under this article must
be filed electronically and all payments of tax must be paid
electronically.