§ 873. Procedural and administrative 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 authorized to offset
the tax imposed pursuant to article twenty-two of this chapter or
authorized pursuant to section thirteen hundred ten of this chapter can
be used to offset the tax due pursuant to this article.

(b) Notwithstanding any other law to the contrary, the commissioner
may require that any form or return required pursuant to this article
must be filed electronically and any payment of tax must be paid
electronically.

(c) Liability for tax. (1) An electing city partnership or electing
city resident S corporation shall be liable for the tax due pursuant to
this article.

(2) Except as provided in paragraph three of this subsection, any city
taxpayer eligible to claim a credit authorized pursuant to subsection
(g) of section thirteen hundred ten of this chapter because such
taxpayer is a partner or member in an electing city partnership or a
shareholder in an electing city resident S corporation, either directly
or through a disregarded entity, shall be severally liable for such
taxpayer's direct share of city pass-through entity tax to the extent
the tax due pursuant to this article is not paid by the electing city
partnership or electing city resident S corporation.

(3) Any taxpayer eligible to claim a credit authorized pursuant to
subsection (g) of section thirteen hundred ten of this chapter or a
credit authorized pursuant to subsection (kkk) of section six hundred
six of this chapter because such taxpayer is a partner or member in an
electing city partnership or a shareholder in an electing city resident
S corporation, either directly or through a disregarded entity, that is
a general, managing or controlling partner of the electing city
partnership or managing or controlling shareholder of the electing city
resident S corporation, or owns greater than fifty percent of the
interests or profits of the electing city partnership or electing city
resident S corporation, or is under a duty to act for the electing city
partnership or electing city resident S corporation in complying with
the provisions of this article, or was the individual that made the
election on behalf of the electing city partnership or electing city
resident S corporation authorized by section eight hundred sixty-eight
of this article, shall be jointly and severally liable for the tax
imposed pursuant to this article on such electing city partnership or
electing city resident S corporation.

(d) Deposit and disposition of revenue. All taxes, interest,
penalties, and fees collected or received by the commissioner pursuant
to this article shall be deposited and disposed of in the manner set
forth by article thirty of this chapter for taxes imposed pursuant to
such article, including but not limited to provisions of such article
relating to payments to the New York city transitional finance
authority.

(e) Secrecy provision. All the provisions of paragraphs one and two of
subsection (e) of section six hundred ninety-seven of this chapter will
apply to the provisions of this article. Notwithstanding any provisions
of this chapter to the contrary, the commissioner may disclose
information and returns regarding the calculation and payment of the tax
imposed by this article and any credit calculated on taxes paid pursuant
to this article by an electing city partnership or an electing city
resident S corporation to a partner, member or shareholder of such
entity that is eligible for or claims to be eligible for a credit under
subsection (a) of section eight hundred seventy of this article.

(f) The comptroller shall retain in the comptroller's hands such
amount as the commissioner may determine necessary for refunds in
respect to the taxes imposed pursuant to the authority of this article,
out of which the comptroller shall pay any refunds of such taxes to
which taxpayers shall be entitled under any law enacted pursuant to the
authority of this article.