§ 857. 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) 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. The commissioner may prescribe the methods for quarterly
filings by electing employers, including but not limited to, the
inclusion of specific employee-level detail.