New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 298 - Procedure And Administration
Section 298.2 - Joint collection and enforcement activity by the department
Current through Register Vol. 46, No. 12, March 20, 2024
Administrative Code of the City of New York, § 11-1943; Tax Law, § 1311(b), (d) and (c)
(a) If the department takes any collection or enforcement action under article 22 of the Tax Law, chapter 17 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 department shall, whenever feasible or possible, in its discretion, accompany such action with similar action under the enforcement and collection provisions of chapter 19 of title 11 of the Administrative Code of the City of New York.
(b) Whenever the department takes any action with respect to a deficiency of tax pursuant to article 22 of the Tax Law, chapter 17 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 298.1 of this Part, the department may, in its discretion, accompany such action with similar action under chapter 19 of title 11 of the Administrative Code of the City of New York.
(c) Whenever the department shall take any joint action, any and all moneys collected as a result of such joint action or actions by the department 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.
