§ 15-108. Administration, collection and review.

A. General. Except as otherwise provided in this article, the City of
Yonkers city income tax surcharge shall be administered and collected by
the State Tax Commission in the same manner as the tax imposed by
Article 22 of the New York State Tax Law is administered and collected
by such Commission. All of the provisions of Article 22 of the New York
State Tax Law relating to or applicable to payment of estimated tax,
returns, payment of tax, 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 22 relating to or
applicable to the administration, collection, liability for and review
of the tax imposed by Article 22, including §§ 652 through 659, 661,
671, 672, 674 through 678 and 681 through 697 of the New York State Tax
Law, inclusive, shall apply to the City of Yonkers income tax surcharge
imposed pursuant to this Article IX of this chapter with the same force
and effect as if those provisions had been incorporated in full into
that article, and had expressly referred to the City of Yonkers income
tax surcharge imposed pursuant to said Article IX, except where
inconsistent with a provision of said article. Whenever there is joint
collection of state personal income tax, city personal income tax, City
of New York nonresident's earnings tax, City of Yonkers income tax
surcharge of City of Yonkers nonresident earnings tax, it shall be
deemed that such collection shall represent proportionately the
applicable state personal income tax, city personal income tax, City of
New York nonresident's earnings tax, City of Yonkers income tax
surcharge or City of Yonkers nonresident earnings tax in determining the
amount to be remitted to the City of Yonkers.

B. Payment to designated depositories. The State Tax Commission, in
its discretion, may require or permit any or all persons liable for any
City of Yonkers income tax surcharges imposed pursuant to this Article
IX, to make payments on account of estimated City of Yonkers income tax
surcharge and payment of any City of Yonkers income tax surcharge,
penalty or interest to 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 of Yonkers income tax surcharge
imposed pursuant to this Article IX 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.