certified mail may be used in lieu of registered mail under this section. This subsection shall apply in the case of postmarks not made by the United States Post Office only if and to the extent provided by tax commission.

regulations of the) Commission six hundred ninety-seven of such law,

as added by chapter eight hundred ninety-five of the laws of nineteen hundred sixty-eight, is amended to read as follows:

(i) Filing [declarations and] returns and making payments to depository banks. Notwithstanding the provisions of subsection (e) of this section, the tax commission, in its discretion, may require or permit any or all individuals, estates or trusts liable for any tax imposed by this article, to make payments on account of estimated tax and payment of any tax, penalty or interest imposed by this article to banks, banking houses or trust companies designated by the tax commission and to file [declarations of estimated tax and] reports and returns which such banks, banking houses or trust companies as agents of the tax commission, in lieu of making any such payment to the tax commission. However, the tax commission shall designate only such banks, banking houses or trust companies as are or shall be designated by the comptroller depositories pursuant to section six hundred ninety-eight.

as

$124. Paragraph six of subsection (b) of section thirteen hundred six of such law, as added by chapter eight hundred eighty-one of the laws of nineteen hundred seventy-five, is amended to read as follows:

or

(6) Under regulations prescribed by the state tax commission, if [(A)] a joint New York State personal income tax return has been made pursuant to [paragraphs (2) (A)] subparagraph (A) of paragraph two [(3)] paragraph three of subsection (b) of section six hundred fifty-one of this chapter for a taxable year and on such return there [was omitted from New York adjusted gross income an amount properly included therein which is attributable to one spouse and which is in excess of twentyfive percent of the amount of New York adjusted gross income stated in the return] is a substantial understatement of tax attributable to grossly erroneous items of one spouse, and

[(B)1, if the other spouse is relieved of liability for New York State personal income tax (including interest, penalties and other amounts) for such taxable year to the extent that such liability is attributable to such [omission from New York adjusted gross income] substantial understatement pursuant to the provisions of paragraph [(5)] five of subsection (b) of section six hundred fifty-one of this chapter, and if [(C)] a joint city personal income tax return has been made pursuant to paragraph [(2)] two or subparagraph (A) of paragraph [(4) (A)] four of this subsection for the taxable year, then

[(D)] such other spouse shall be relieved of liability for tax (including interest, penalties and other amounts) for such taxable year under a city personal income tax imposed pursuant to the authority of this article, to the extent that such liability is attributable to such [omission from New York adjusted gross income] substantial understatement.

§ 125. Section thirteen hundred eight of such law is repealed.

§ 126. Subsections (a) and (c) of section thirteen hundred twelve of such law, as added by chapter eight hundred eighty-one of the laws of nineteen hundred hundred seventy-five, paragraph two of subsection (c) as amended by chapter six hundred eighty-two of the laws of nineteen hundred seventy-six, are amended to read as follows:

(a) Except as otherwise provided in this article, any tax imposed pursuant to the authority of this article shall be administered and collected by the state tax commission in the same manner as the tax imposed by article twenty-two of this chapter is administered and collected by such commission. All of the provisions of article twenty-two relating to or applicable to [declarations of estimated tax,] payment of estimated tax, returns, payment of tax, withholding of tax from wages, employer's statements and returns, employer's liability for taxes required to be withheld and all other provisions of article twenty-two relating to or applicable to the administration, collection, liability for and review of the tax imposed by article twenty-two, including sections six hundred fifty-two [and six hundred fifty-three] through six hundred fifty-four, sections six hundred [fifty-five] fifty-seven through six hundred sixty] fifty-nine, sections six hundred seventy-one and six hundred seventy-two, sections six hundred seventy-four through six hundred seventy-eight and sections six hundred eighty-one through six hundred ninety-seven of this chapter, inclusive, shall apply to a tax imposed pursuant to the authority of this article with the same

force and effect as if those provisions had been incorporated in full into this article, and had expressly referred to the tax imposed pursuant to the authority of this article, except where inconsistent with a provision of this article. Whenever there is joint collection of state and city personal income taxes, it shall be deemed that such collections shall represent proportionately the applicable state and city personal income taxes in determining the amount to be remitted to the city.

(c) Notwithstanding any other provisions of this article, any law imposing a tax pursuant to the authority of this article shall provide that the state tax commission may require:

the filing of any or all of the following:

(A) a combined return which, in addition to the return provided for in section thirteen hundred six, may also include any or both of the returns required to be filed by a resident individual of New York state pursuant to the provisions of section six hundred fifty-one of this chapter and which may be required to be filed by such individual pursuant to any local law enacted pursuant to the authority of section twenty-five-m of the general city law, and

(B) a combined employer's return which, in addition to the employer's return provided for by any law enacted pursuant to the authority of this article, may also include any or both of the employer's returns required to be filed by the same employer pursuant to the provisions of section six hundred seventy-four of this chapter and required to be filed by such employer pursuant to any local law enacted under the authority of section twenty-five-m of the general city law, and

[(C) a combined declaration of estimated tax which, in addition to the declaration provided for in any law enacted pursuant to the authority of this article, may also include any or both of the declarations required to be filed pursuant to the provisions of section six hundred fifty-five of this chapter and required to be filed pursuant to local law enacted under the authority of section twenty-five-m of the general city law, and]

(2) where a combined return[,] or employer's return [or declaration of estimated tax] is required, and with respect to the payment of estimated tax, the state tax commission may also require the payment to it of a single amount which shall equal the total of the amounts (total taxes less any credits or refunds) which would have been required to be paid with the returns[,] or employer's returns or [declarations] in payment of estimated tax pursuant to the provisions of article twentytwo of the tax law, and the provisions of local laws enacted under the authority of this article and section twenty-five-m of the general city law.

§ 127. Paragraph two, subparagraph (A) of paragraph four, and paragraph six of subsection (b) of section thirteen hundred twenty-six of such law, as added by chapter three hundred forty-five of the laws of nineteen hundred eighty-four, are amended to read as follows:

(2) If the New York state personal income tax liabilities of husband and wife (other than a husband and wife described in paragraph four of this subsection) are determined on a joint return, they shall file a joint city income tax surcharge return, and their city income tax surcharge liabilities shall be joint and several except as provided in paragraph [five] six of this subsection [(b) of section six hundred fifty-one of this chapter] and in subsection (e) of section six hundred eighty-five of this chapter.

(A) they may elect to file a joint city income tax surcharge return as if both were residents, in which case their city. income tax surcharge liabilities shall be joint and several except as provided in paragraph [five] six of this subsection [(b) of section six hundred fifty-one of this chapter] and in subsection (e) of section six hundred eighty-five of this chapter, or

(6) Under regulations prescribed by the state tax commission, if

(A) a joint New York state personal income tax return has been made pursuant to subparagraph (A) of paragraph two or paragraph three of subsection (b) of section six hundred fifty-one of this chapter for a taxable year and on such return there is a substantial understatement of tax attributable to grossly erroneous items of one spouse, and if the other spouse is relieved of liability for New York state personal income

tax

(including interest, penalties and other amounts) for such taxable year to the extent that such liability is attributable to such substanEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

tial understatement pursuant to the provisions of paragraph five of subsection (b) of section six hundred fifty-one of this chapter, and if a joint city personal income tax surcharge return has been made pursuant to paragraph two or subparagraph (A) of paragraph four of this subsection for the taxable year, then such other spouse shall be relieved of liability for city income tax surcharge (including interest, penalties and other amounts) for such taxable year under a city income tax surcharge imposed pursuant to the authority of this article, to the extent that such liability is attributable to such substantial understatement. (B) If a joint return has been made pursuant to paragraph two or subparagraph (A) of paragraph four of this subsection for a taxable year and only one spouse is liable for past-due support or an amount of a default in repayment of a guaranteed student or state university loan of which the tax commission has been notified pursuant to section one hundred seventy-one-c, section one hundred seventy-one-d or section one hundred seventy-one-e, as the case may be, then an overpayment and interest thereon shall be credited against such past-due support amount of a default in repayment of a guaranteed student or state university loan, unless the spouse not liable for such past-due support or such amount of a default in repayment of a guaranteed student or state university loan demands, on a declaration made in accordance with regulations or instructions prescribed by the state tax commission, that the portion of the overpayment and interest attributable to such spouse not be credited against the past-due support or amount of a default in repayment of a guaranteed student or state university loan owed by the other spouse. Upon such demand the state tax commission shall determine the amount of the overpayment attributable to each spouse in accordance with regulations prescribed by the state tax commission and credit only that portion of the overpayment and interest thereon attributable to the spouse liable for past-due support or amount of a default in repayment of a guaranteed student or state university loan against such past-due support or such amount of a default in repayment of a guaranteed student or state university loan.

or such

$128. Section thirteen hundred twenty-eight of such law is repealed. $ 129. Subsections (a) and (c) of section thirteen hundred thirty-two of such law, as added by chapter three hundred forty-five of the laws of nineteen hundred eighty-four, are amended to read as follows:

(a) General. Except as otherwise provided in this article, any city income tax surcharge imposed pursuant to the authority of this article shall be administered and collected by the state tax commission in the same manner as the tax imposed by article twenty-two of this chapter is administered and collected by such commission. All of the provisions of article twenty-two of this chapter relating to or applicable to payment of estimated tax, returns, payment of tax, withholding of tax from wages, employer's statements and returns, employer's liability for taxes required to be withheld and all other provisions of article twenty-two relating to or applicable to the administration, collection, liability for and review of the tax imposed by article twenty-two, including sections six hundred fifty-two through six hundred fifty-four, sections six hundred fifty-seven through six hundred fifty-nine, section six hundred sixty-one, sections six hundred seventy-one and six hundred seventy-two, sections six hundred seventy-four through six hundred seventy-eight and sections six hundred eighty-one through six hundred ninety-seven of this chapter, inclusive, shall apply to a city income tax surcharge imposed pursuant to the authority of this article with the same force and effect as if those provisions had been incorporated in full into this article, and had expressly referred to the city income tax surcharge imposed pursuant to the authority of this article, except where inconsistent with a provision of this article. Whenever there is joint collection of state personal income tax, city personal income tax, city income tax surcharge or city nonresident earnings taxes, it shall be deemed that such collection shall represent proportionately the applicable state personal income tax, city personal income tax, city income tax surcharge or city nonresident earnings taxes in determining the amount to be remitted to the city.

(c) Combined filings. Notwithstanding any other provisions of this article, any law imposing a city income tax surcharge pursuant to the authority of this article shall provide that the state tax commission may require:

(1) the filing of any or all of the following:

(A) a combined return which, in addition to the return provided for in section thirteen hundred twenty-six, may also include any of the returns

required to be filed by a resident individual of New York state pursuant to the provisions of section six hundred fifty-one of this chapter and which may be required to be filed by such individual pursuant to any local law enacted pursuant to the authority of article thirty or thirty-B of this chapter or article two-E of the general city law, and (B) a combined employer's return which, in addition to the employer's return provided for by any law enacted pursuant to the authority of this article, may also include any of the employer's returns required to be filed by the same employer pursuant to the provisions of section six hundred seventy-four of this chapter and required to be filed by such employer pursuant to any local law enacted under the authority of article thirty or thirty-B of this chapter or article two-E of the general city law, and

(2) where a combined return or employer's return is required, and with respect to the payment of estimated tax, the state tax commission may also require the payment to it of a single amount which shall equal the total of the amounts (total taxes less any credits or refunds) which would have been required to be paid with the returns or employer's returns or in payment of estimated tax pursuant to the provisions of article twenty-two of this chapter, and the provisions of local laws enacted under the authority of this article or article thirty or thirty-B of this chapter or article two-E of the general city law.

§ 130. Subsection (j) of section one contained in section thirteen hundred forty of such law is repealed.

$131. Section six contained in section thirteen hundred forty of such law is repealed.

§ 132. Subsection two of section nine contained in section thirteen hundred forty of such law, as added by chapter three hundred forty-five of the laws of nineteen hundred eighty-four, is amended to read as follows:

(2) Where a combined return or employer's return is required, and with respect to the payment of estimated tax, the state tax commission may also require payment of a single amount which shall be the total of the amounts (total taxes less any credits or refunds) required to be paid with the returns or employer's returns or in payment of estimated tax pursuant to the provisions of local laws imposed under the authority of article thirty-B of the tax law, article two-E of the general city law or article thirty or thirty-A of the tax law and pursuant to the provisions of article twenty-two of the tax law.

§ 133. Section ten, subsections (a) and (c) of section eleven and ṣection thirteen contained in section thirteen hundred forty of such law, as added by chapter three hundred forty-five of the laws of nineteen hundred eighty-four, are amended to read as follows:

§ 10. Time and place for filing returns and paying tax. A person required to make and file a return under this local law shall, without assessment, notice or demand, pay any tax due thereon to the state tax commission on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The state tax commission shall prescribe by regulation the place for filing any return, [declaration,] statement or other document required pursuant to this local law and for payment of any tax.

(a) General. Any return, [declaration,] statement or other document required to be made pursuant to this local law shall be signed in accordance with regulations or instructions prescribed by the state tax commission. The fact that an individual's name is signed to a return, [declaration,] statement or other document, shall be prima facie evidence for all purposes that the return, [declaration, statement or other document was actually signed by him.

(c) Certifications. The making or filing of any return, [declaration,] statement or other document or copy thereof required to be made or filed pursuant to this local law, including a copy of a federal return, shall [consitute] constitute a certification by the person making or filing such return, [declaration,] statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.

$ 13. Extensions of time. The state tax commission may grant a reasonable extension of time for payment of a tax or estimated tax (or any installment), or for filing any return, [declaration,] statement or other document required pursuant to this local law, on such terms and EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

conditions as it may require. Except for taxpayer who is outside the United States or who intends to claim nonresident status pursuant to subparagraph (B) of paragraph one of subsection (f) of section one, no such extension for filing any return, [declaration, ] statement or other document shall exceed six months.

§ 134. Paragraph six of subdivision (b) of section T46-151.0 of the administrative code of the city of New York, as amended by chapter five hundred forty-six of the laws of nineteen hundred eighty-two, subparagraph (ii) as amended by chapter five hundred fifty-nine of the laws nineteen hundred eighty-four, is amended to read as follows:

of

(8) ((1)). Under regulations prescribed by the state tax commission, if

or

a joint New York State personal income tax return has been made pursuant to [paragraphs (2)(A)] subparagraph (A) of paragraph two [(3)] paragraph three of subsection (b) of section six hundred fifty-one of the state tax law for a taxable year and on such return there [was omitted from New York adjusted gross income an amount properly included therein which is attributable to one spouse and which is in excess of twenty-five per cent of the amount of New York adjusted gross income stated in the return] is a substantial understatement of tax attributable to grossly erroneous items of one spouse, and

[(B)] if the other spouse is relieved of liability for New York State personal income tax (including interest, penalties and other amounts) for such taxable year to the extent that such liability is attributable to such [omission from New York adjusted gross income] substantial derstatement pursuant to the provisions of paragraph [(5)] five of subsection (b) of section six hundred fifty-one of the state tax law, and if

un

[(C)] a joint city personal income tax return has been made pursuant to paragraph [(2)] two or subparagraph (A) of paragraph [(4)(A)] four of this subdivision for the taxable year, then

[(D)] such other spouse shall be relieved of liability for tax (including interest, penalties and other amounts) for such taxable year under the city personal income tax imposed by this part to the extent that such liability is attributable to such [omission from New York adjusted gross income] substantial understatement.

145

not

[(ii) (B) If a joint return has been made pursuant to paragraph [(2)] two or [(4)(A)] subparagraph (A) of paragraph four of this subdivision for a taxable year and only one spouse is liable for past-due support or an amount of a default in repayment of a guaranteed student or state university loan of which the state tax commission has been notified pursuant to section one hundred seventy-one-c, section one hundred seventyone-d or section one hundred seventy-one-e of the state tax law, as the case may be, then an overpayment and interest thereon shall be credited against such past-due support or such amount of a default in repayment of a guaranteed student or state university loan, unless the spouse liable for such past-due support or such amount of a default in repayment of a guaranteed student or state university loan demands, on a declaration made in accordance with regulations or instructions prescribed by the state tax commission, that the portion of the overpayment and interest attributable to such spouse not be credited against the past-due support or amount of a default in repayment of a guaranteed student or state university loan owed by the other spouse. Upon such demand, the state tax commission shall determine the amount of the overpayment attributable to each spouse in accordance with regulations prescribed by the state tax commission and credit only that portion of the overpayment and interest thereon attributable to the spouse liable for past-due support or amount of a default in repayment of a guaranteed student or state university loan against such past-due support or such amount of a default in repayment of a guaranteed student or state university loan.

§ 135. Section T46-152.0 of such code, as added by local law number thirty-six of the city of New York for the year nineteen hundred seventy-six, is amended to read as follows:

§ T46-152.0 Time and place for filing returns and paying tax. -A person required to make and file a return under this part shall, without assessment, notice or demand, pay any tax due thereon to the tax commission on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The tax commission shall prescribe by regulation the place for filing any return, [declaration,] statement, or other document required pursuant to this part and for payment of any tax.