New York Laws
Article 30 - City Personal Income Tax
1312 - Administration, Collection and Review.

(b) The state tax commission, in its discretion, may require or permit
any or all persons liable for any tax imposed pursuant to the authority
of this article to make payments on account of estimated tax and payment
of any tax, penalty or interest to such banks, banking housing 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 tax imposed pursuant to the
authority of this article 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.
(c) Notwithstanding any other provisions of this article, any law
imposing a tax pursuant to the authority of this article shall provide
that the state tax commission may require:
(1) the filing of any or all of the following:
(A) a combined return which, in addition to the return provided for in
section thirteen hundred six, may also include any or both of the
returns required to be filed by a resident individual of New York state
pursuant to the provisions of section six hundred fifty-one of this
chapter and which may be required to be filed by such individual
pursuant to any local law enacted pursuant to the authority of section
twenty-five-m of the general city law, and
(B) a combined employer's return which, in addition to the employer's
return provided for by any law enacted pursuant to the authority of this
article, may also include any or both of the employer's returns required
to be filed by the same employer pursuant to the provisions of section
six hundred seventy-four of this chapter and required to be filed by
such employer pursuant to any local law enacted under the authority of
section twenty-five-m of the general city law, and
(C) a combined partnership return which, in addition to the
partnership return provided for by any law enacted pursuant to the

authority of this article, may also include either or both of the
partnership returns required to be filed by a partnership pursuant to
the provisions of paragraph one of subsection (c) of section six hundred
fifty-eight of this chapter and required to be filed by such partnership
pursuant to any local law enacted under the authority of section
twenty-five-m of the general city law, and
(2) where a combined return or employer's return is required, and with
respect to the payment of estimated tax, the state tax commission may
also require the payment to it of a single amount which shall equal the
total of the amounts (total taxes less any credits or refunds) which
would have been required to be paid with the returns or employer's
returns or in payment of estimated tax pursuant to the provisions of
article twenty-two of the tax law, and the provisions of local laws
enacted under the authority of this article and section twenty-five-m of
the general city law.