New York Laws
Title 6 - Powers to Enforce Support
106-C - Crediting of Overpayment of Tax to Obligation of Public Assistance Recipients.

§ 106-c. Crediting of overpayment of tax to obligation of public
assistance recipients. 1. The commissioner shall enter into an agreement
with the commissioner of taxation and finance which shall set forth the
procedures for the crediting of overpayments of tax owed to an
individual taxpayer, estate or trust to the repayment of overpayments of
grants and allowances owed to the department or a social services
district by such person pursuant to the provisions of section one
hundred seventy-one-f of the tax law and is authorized to furnish to the
commissioner of taxation and finance such information and to take such
other actions as may be necessary to carry out the agreement provided
for in such section, for the crediting of overpayments of tax to
repayment of overpayments of public assistance.

The department shall by regulation establish procedures by which any
individual, estate or trust which is the subject of a certification to
the department of taxation and finance in accordance with such agreement
may contest such certification. Such regulations and the notice required
by subdivision three of section one hundred seventy-one-f of the tax law
shall set forth defenses which may be available to the individual,
estate or trust to contest such certification and the manner in which a
review of the certification based on such defenses may be obtained.

2. In accordance with such agreement and the provisions of section one
hundred seventy-one-f of the tax law, the department shall be entitled
to receive payments to satisfy the payment obligation of a person
receiving or who has received grants and allowances pursuant to section
one hundred thirty-one-a, section one hundred thirty-one-s, section
three hundred one, and section three hundred fifty-j of this chapter, in
accordance with a written final determination of the department or a
social services district, provided that no proceeding for administrative
or judicial review shall then be pending and the time for initiation of
such proceeding shall have expired.