(b) The tax commission, in its discretion, may require or permit any
or all persons liable for any tax or required to collect any tax
authorized under section twelve hundred ten, twelve hundred eleven,
twelve hundred twelve or twelve hundred twelve-A to make payment to such
banks, banking houses or trust companies designated by the 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 the
taxes imposed under the authority of section twelve hundred ten, twelve
hundred eleven, twelve hundred twelve or twelve hundred twelve-A
directly to the state tax commission. However, the tax commission can
only designate such banks, banking houses and trust companies which are
already designated by the comptroller as depositories pursuant to
section eleven hundred forty-eight of this chapter.