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New York Tax Law Section 171-n - Certain Overpayments Credited Against Outstanding Tax Debts Owed To Other States.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 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 by the commissioner, to the satisfaction of debts owed  by
  a taxpayer to this state or the federal government;
    (b) "taxpayer" means any individual, corporation, partnership, limited
  liability  partnership  or  company,  partner,  member, manager, estate,
  trust, fiduciary or entity, who or which has made an overpayment of  any
  tax administered by the commissioner;
    (c)  "tax debt" means any past due, legally enforceable tax obligation
  owed any other state administering that tax, which arises  from  (i)  an
  enforceable  judgment  of  a court of competent jurisdiction which is no
  longer subject to judicial review, or (ii) an enforceable  determination
  of  an  administrative body which is no longer subject to administrative
  or judicial review, or (iii) an assessment or  determination  (including
  self-assessment  or  self-assessed determination) which has become final
  or finally and irrevocably fixed and no longer subject to administrative
  or judicial review, and which has not been delinquent for more than  ten
  years; and
    (d)  "claimant state" means any state which requests application of an
  overpayment to a tax debt.
    (2) The commissioner may, in his or her discretion, agree to  pay  the
  whole  or part of an overpayment of tax administered by the commissioner
  to a claimant state owed a tax debt by a taxpayer, provided the claimant
  state  grants  substantially  similar  privileges  to  this  state.   An
  agreement  with  a  claimant  state must provide for thirty days advance
  written notice to, and an opportunity for, taxpayers to present  written
  or oral evidence about application of their overpayments to tax debts. A
  proceeding  may  be  commenced  by a taxpayer within four months after a
  copy of a decision adverse to the taxpayer is mailed to the taxpayer for
  judicial review of the  decision  in  the  manner  provided  by  article
  seventy-eight of the civil practice law and rules. Article forty of this
  chapter  shall  not  apply  to  any  hearing or proceeding on whether an
  overpayment may be applied  to  a  tax  debt  in  accordance  with  this
  section.  The remedy provided by this section for review of hearings and
  proceedings shall  be  the  exclusive  remedy  available  to  judicially
  determine  whether  an  overpayment  may  be  applied  to  a tax debt in
  accordance with this section. The amount of a tax debt remaining due  as
  certified  by  a  claimant  state  shall  be prima facie evidence of the
  correct amount of a tax debt.

Last modified: September 7, 2006