171-K – Electronic Signature.
§ 171-k. Electronic signature. If any return or report relating to a tax, fee or other imposition administered by the commissioner is authorized by the commissioner to be filed electronically, then such return or report shall be signed electronically consistent with the provisions of article three of the state technology law; provided, however, that if […]
171-L – Certain Overpayments Credited Against Outstanding Tax Debt Owed to the City of New York.
§ 171-1. Certain overpayments credited against outstanding tax debt owed to the city of New York. (1) For the purposes of this section: (a) “taxpayer” shall mean a corporation, association, company, partnership, estate, trust, liquidator, fiduciary or other entity or individual who or which is liable for any tax or other imposition imposed by or […]
171-M – Certain New York City Tax Overpayments Credited Against Outstanding Debts Owed to the State of New York.
§ 171-m. Certain New York city tax overpayments credited against outstanding debts owed to the state of New York. (1) For purposes of this section: (a) “judgment” shall mean a warrant filed with a county clerk whereby the commissioner is, in the right of the people of the state of New York, deemed to have […]
171-N – Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.
§ 171-n. Certain overpayments credited against outstanding tax debts owed to other states. (1) For the purposes of this section: (a) “overpayment” means an amount requested for refund or otherwise determined to be in excess of that owed, with respect to any tax administered by the commissioner and remaining after application, as may be determined […]
171-P – Costs or Fees Imposed by the United States or Other States for Crediting Tax Overpayments Against Outstanding Tax Debts Owed to the State of New York.
§ 171-p. Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York. (1) For purposes of this section: (a) “overpayment” means the amount requested for refund or otherwise determined to be in excess of that owed with respect to […]
171-R – Brownfield Credit Report.
§ 171-r. Brownfield credit report. (a) The commissioner, in consultation with the commissioner of environmental conservation, must publish a brownfield credit report annually by January thirty-first. The first report must be published by January thirty-first, two thousand nine. (b) The brownfield credit report must contain the following information about the credits claimed under sections twenty-one, […]
171-T – Reciprocal Offset Agreements With the United States or Other States.
§ 171-t. Reciprocal offset agreements with the United States or other states. (1) For the purposes of this section, the definitions provided for in section one hundred seventy-one-n of this article apply together with the following: (a) “Claimant” means any state or the United States that enters into a reciprocal agreement under this section or […]
171-D – Certain Overpayments Credited Against Defaulted Governmental Education Loans.
§ 171-d. Certain overpayments credited against defaulted governmental education loans. (1) The commissioner, on behalf of the tax commission, shall enter into a written agreement with the president of the New York state higher education services corporation, on behalf of such corporation, which shall set forth the procedures for crediting any overpayment by an individual, […]
171-E – Certain Overpayments Credited Against National Defense/national Direct, Health Professions or Nursing Student Loans.
§ 171-e. Certain overpayments credited against national defense/national direct, health professions or nursing student loans. (1) As used in this section only, the term “state university loan” or “city university loan” refers to loans provided to students at state-operated units of the state university of New York or the city university of New York respectively […]
171-F – Certain Overpayments Credited Against Outstanding Debts Owed to a State Agency.
§ 171-f. Certain overpayments credited against outstanding debts owed to a state agency. (1) For the purposes of this section, (a) “state agency” shall mean any state department, board, bureau, division, commission, committee, public authority, public benefit corporation, council, office, or other governmental entity performing a governmental or proprietary function for the state, or, solely […]