New York Laws
Article 30-A - City Income Tax Surcharge
1332 - Administration, Collection and Review.

(b) Payment to designated depositories. The state tax commission, in
its discretion, may require or permit any or all persons liable for any
city income tax surcharge imposed pursuant to the authority of this
article to make payments on account of estimated city income tax
surcharge and payment of any city income tax surcharge, penalty or
interest of 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 income tax surcharge 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) Combined filings. Notwithstanding any other provisions of this
article, any law imposing a city income tax surcharge 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 twenty-six, may also include any 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 article thirty or
thirty-B of this chapter or article two-E 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 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
article thirty or thirty-B of this chapter or article two-E 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 this chapter, and the provisions of local laws
enacted under the authority of this article or article thirty or
thirty-B of this chapter or article two-E of the general city law.
(d) Liability for failure to pay estimated tax. For the tax year in
which such local law is enacted, no addition to the tax shall be
imposed, pursuant to subsection (c) of section six hundred eighty-five
of this chapter, through the operation of the provisions of this section
for the portion of the underpayment of estimated tax as the result of a
local law enacted pursuant to paragraph (iii) of subsection (c) of
section thirteen hundred twenty-one of this article.