N.Y. Tax Law 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:
Terms Used In N.Y. Tax Law 171-N
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fiduciary: A trustee, executor, or administrator.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(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
(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 78 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.