N.Y. Comp. Codes R. & Regs. tit. 20 § 293.2

Current through Register Vol. 46, No. 53, December 31, 2024

Section 293.2 - Joint collection and enforcement activity by the State Tax Commission

Tax Law, § 1311(b)-(d); Administrative Code of the City of New York, § 11-1799

(a) If the State Tax Commission takes any collection or enforcement action under article 22 of the Tax Law, article 23 of the Tax Law (for years such article was in effect), chapter 19 of title 11 of the Administrative Code of the City of New York, or article IX or X of the Codes and Ordinances of the City of Yonkers, the State Tax Commission shall, whenever feasible or possible, in its discretion, accompany such action with similar action under the enforcement and collection provisions of chapter 17 of title 11 of the Administrative Code of the City of New York.

(b) Whenever the State Tax Commission takes any action with respect to a deficiency of tax pursuant to article 22 of the Tax Law, article 23 of the Tax Law (for years such article was in effect), chapter 19 of title 11 of the Administrative Code of the City of New York, or article IX or X of the Codes and Ordinances of the City of Yonkers, other than the action set forth in section 293.1 of this Part, the State Tax Commission may, in its discretion, accompany such action with similar action under chapter 17 of title 11 of the Administrative Code of the City of New York.

(c) Whenever the State Tax Commission shall take any joint action, any and all moneys collected as a result of such joint action or actions by the State Tax Commission shall be deemed to have been collected in proportion to the amount of such taxes due, including tax, interest, penalties and additions to tax. For the rate of interest on overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of this Title.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 293.2