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& 046-14.0. Combined returns, employer's returns and (declarations of estimated tax) payments. The state tax commission may require: (1) The filing of any or all of the following:

A combined return which in addition to the return provided for in this title may also include returns required to be filed under а law authorized by article thirty of the tax law and under article twenty-two of the tax law.

(B) A combined employer's return which in addition to the employer's return provided for by this title may also include employer's returns required to be filed under a law authorized by article thirty of the tax law and under article twenty-two of the tax law.

[(C) A combined declaration of estimated tax which in addition to the declaration provided for under this title may also include declarations required to be filed under a law authorized by article thirty of the tax law and under article twenty-two of the tax law.]

(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 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 [declarations] in payment of estimated tax pursuant to the provisions of this title, a law authorized by article thirty of the tax law and

pursuant to the provisions of article twenty-two of the tax law.

§ 148. Section 046-22.0 of such code, as added by local law number twenty-four of the city of New York for the year nineteen hundred sixtysix, is amended to read as follows:

5 U46-22.0 Time and place for filing returns and paying tax. -A person required to make and file a return under this title shall, without assessment, notice or demand, pay any tax due thereon to the administrator on or before the date fixed for filing, such return (determined without regard to any extension of time for filing the return). The administrator shall prescribe by regulation the place for filing any return, [declaration,] statement, other document required pursuant to this title and for payment of any tax,

5 149. Subdivisions (a) and (c) of section 046-23. O of such code, as added by local law number twenty-four of the city of New York for

the year nineteen hundred sixty-six, is amended to read as follows:

(a) General.-Any return, [declaration,] statement or other document required to be made pursuant to this title shall be signed in accordance with regulations or instructions prescribed by the administrator. 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 [of] 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 title, including a copy of a federal return, shall constitute a certification by the person making or

filing such

return, [declaration, ] statement other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.

$ 150. Subdivision (a) of section U46-24.0 of such code, as amended by chapter six hundred seventy-five of the laws of nineteen hundred seventy-seven is amended to read as follows:

(a) General. -The administrator may grant a reasonable extension of time for payment of tax or estimated tax (or any installment),

for filing any return, [declaration, ] statement, or other document required pursuant to this title, on such terms and conditions as he may require. Except for a taxpayer who is outside the United States or who intends to claim nonresident status pursuant to subparagraphs (i), (ii) and

and (iii) of paragraph one of subdivision (h) of section 146-1.0, no such extension for filing any return, [declaration, ] statement or other document, shall exceed six months.

5 151. Paragraph two, subparagraph (A) of paragraph four, and paragraph six of subsection (b) of section 92-85 of the codes and ordinances of the city of Yonkers, paragraph two and subparagraph (A) of paragraph four as added by local law number eight and paragraph six as amended by local law number nine of the city of Yonkers for the year 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

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this subsection), are determined on a joint return, they shall file a joint City of Yonkers income tax surcharge return, and their City of Yonkers income tax surcharge liabilities shall be joint and several except as provided in paragraph [five] six of this subsection [(b) of Section 651 of the New York State Tax Law] and in subsection (e) of Section 685 of the New York State Tax Law.

(A) they may elect to file a joint City of Yonkers income tax surcharge return as if both were residents, in which case their City of Yonkers income tax surcharge liabilities shall be joint and several except as provided in paragraph [5] six of this subsection [(b) of Section 651 of the New York State Tax Law) and in subsection (e) of Section 685 of the New York State Tax Law, 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 the state tax law 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 sụch taxable year to the extent that such liability is attributable to such substantial understatement pursuant to the provisions of paragraph five of sub-, section (b) of section six hundred fifty-one of the state tax law, 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 the city, income tax surcharge imposed by 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 taxable year and only

spouse is liable for past-due support or an amount of a default in repayment of a guaranteed student loan 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'of the New York State Tax Law, as the case may be,, then any overpayments and interest thereon shall be credited against such past-due

support or such amount of a default in repayments of a guaranteed student loan 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 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 loan 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

loan

or state university loan against such past-due support or such amount of a default in repayment of a guaranteed student loan state university loan.

§ 152. Section 92-87 of such codes and ordinances is repealed.

§ 153. Subsection (a) of section 92-92 of such codes and ordinances, as added by local law number eight of the city of Yonkers for the year nineteen hundred eighty-four, is amended to read as follows:

(a) General. -Except as otherwise provided in this Article, the City of Yonkers city income tax surcharge shall be administered and collected by the state tax commission in the same manner as the tax imposed by artis cle twenty-two of the New York State Tax Law is administered and collected by such commission. All of the provisions of article twentytwo of the New York State Tax Law 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 EXPLANATION-Matter in italics is new; matter in brackets [] is old law

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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 seventyfour through six hundred seventy-eight and sections six hundred eightyone through six hundred ninety-seven of the New York State Tax Law inclusive, shall apply to the City of Yonkers income tax surcharge imposed pursuant to this Article and Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers with the same force and effect, if those provisions had been incorporated in full into those Articles, and had expressly referred to the City of Yonkers income tax surcharge and the City of Yonkers

earnings tax on nonresidents imposed pursuant to said Articles IX and X, except where inconsistent with Çprovisions] provision of said Articles. Whenever there is joint collection of state personal income tax, city personal income tax, City of Yonkers

income tax surcharge or City of Yonkers nonresident earnings taxes, it shall be deemed that such collection shall represent proportionately the applicable state personal income tax, city, personal' income tax, City of Yonkers income tax surcharge or City of Yonkers nonresident earnings taxes in determining the amount to be remitted to the City of Yonkers.

§ 154. Section 92-93 of such codes and ordinances, as added by local law number eight of the city of Yonkers for the year nineteen hundred eighty-four, is amended to read as follows:

Section 92-93. -COMBINED FILINGS AND PAYMENTS: Notwithstanding anything to the contrary herein contained, the New York State Tax Commission, with respect to the City of Yonkers income tax surcharge, 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 șix hundred fifty-one of the New York State Tax Law and which may be required to be filed by such individual pursuant to this Article IX and/or Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers imposing a [nonresidents) nonresident earnings tax or any local law enacted

pursuant to 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 said Article IX and Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers, 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 the New York State Tax Law and required to be filed by such employer pursuant to this Article IX or Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers imposing a nonresident [earning] earnings tax, or any local law enacted pursuant to article two-E of the general city law, and

[(C) combined declaration of estimated tax which, in addition to the declaration provided for in this Article, may also include any of the declarations required to be filed pursuant to the provisions of section six hundred fifty-five of the New York State Tax Law

and required to be filed pursuant to this Article IX or Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers imposing a nonresident earnings tax or any local law enacted pursuant to article two-E of the general city law, and]

(2) where å 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

returns[] or employer's

employer's returns or [declarațions] in payment of estimated tax pursuant to the provisions of article twenty-two of the New York State Tax Law, and the provisions of this Article or any local laws enacted under the authority of the New York State Tax Law, or Article X of Chapter 92 of the Codes and Ordinances of the City of Yonkers imposing a non-resident earnings tax, or any local law enacted pursuant to authority granted in Article two-E of the general city law.

§ 155. Subsection (j) of section 92-98 of such codes and ordinances is repealed.

§ 156. Section 92-103 of such codes and ordinances is repealed.

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S 157. Section 92-106 of such codes and ordinances, as added by local law number eight of the city of Yonkers for the year nineteen hundred eighty-four, is amended to read as follows:

Section 92-106. COMBINED RETURNS, EMPLOYER'S RETURNS AND [DECLARATION OF ESTIMATED TAX] PAYMENTS. -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 a local law authorized by article thirty-B of the tax law may also include returns required to be filed under a local law authorized by article two-E of the general city law or article thirty or thirty-A of the tax law and under article twenty-two of the tax law.

(B) A combined employer's return which in addition to the employer's return provided for in' a local law authorized by article thirty-B of the tax law may also include employer's returns required to be filed under a local law authorized by article two-E of the general city law or article thirty or thirty-A of the tax law and under article twentytwo of the tax law.

[(C) A combined declaration of estimated tax which in addition to the declaration provided for under article thirty-B of the tax law may also include declarations required to be filed under a local law authorized by article two-E of the general city law or article thirty

thirty-A of the tax law and under article twenty-two of the tax law. )

(25 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 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 [declarations) 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 New York State tax law and pursuant to the provisions of article twenty-two of the New York State tax law. § 158. Subsections (a) and (c) of section 92-108 of such codes and ordinances, as added by local law number eight of the city of Yonkers for the year nineteen hundred eighty-four, are amended to read as follows:

(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 other document, shall be prima facie evidence for all purposes that the return, , [declaration,] statement other document was actually signed by him/her.

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

$ 159. Section 92-110 of such codes and ordinances, as added by local law number eight of the city of Yonkers for the year nineteen hundred eighty-four, is amended to read as follows:

Section 92-110. 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 Article, on such' terms and conditions as

it may require. Except for a 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 92-98 no such extension for filing any return, [declaration,] statement or other document shall exceed six months.

§ 160. This act shall take effect immediately, provided that:

(a) Section six of this act, section forty-one of this act with respect to the addition of a new subdivision three of section

hundred seventy-four of the tax law, sections seven through fifteen of this act, section forty-four of this act with respect to subdivisions two and three of section four hundred thirty-three of such law as repealed by EXPLANATIONMatter in italics is new; matter in brackets [ ] is old law

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this act and the addition of a new subdivision three to such

section, section sixteen of this act, section seventeen of this act with respect to the language deleted from section four hundred thirty-eight of such law, sections nineteen and twenty of this act, section fifty-two of this act with respect to the language deleted from subdivisions one, two, four, five and six of section five hundred twelve of such law and with respect to the addition of new subdivision four of such section of such law, sections twenty-one, twenty-four, twenty-five, twenty-six and twenty-nine of this act, sections thirty, thirty-one, thirty-two, thirty-three, thirty-four and thirty-five of this act, section eightynine of this act with respect to the provisions of subdivision three of section fourteen hundred forty-six' of such law as deleted by this act and the addition of new provisions to subdivision three of such section, sections thirty-six, thirty-seven and thirty-eight of this act, section thirty-nine of this act with respect to the addition of parts two through five of article thirty-seven of such law, and sections one hundred six and one hundred seven of this act shall take effect on the first day of November next succeeding the date on which it shall have become a law and shall be applicable to all offenses committed on or after such date;

(b) Sections forty-two, forty-three, forty-six, seventeen except with respect to the language deleted' from section' four hundred thirty-eight of the tax law, eighteen, forty-seven, forty-eight, fifty, fifty-one* fifty-nine, sixty, sixty-three, sixty-four, sixty-five, sixty-six, seventy, seventy-one, seventy-three, seventy-four, seventy-five, eightyfour, ninety, thirty-nine with respect to the addition of part six of article thirty-seven of such law, sections ninety-six, ninety-seven, hundred through one hundred three of this act shall take effect on the ninetieth day after the date on which this act shall have become a law;

(C) Sections forty-five and fifty-three of this act shall take effect on the ninetieth day after the date on which this act shall have become a law, and shall apply to refunds made on or after such date;

(d)' Section forty-four of this act shall take effect on the ninetieth day after the date on which this act shall have become a law, except with respect to the provisions of subdivisions two and three of section four hundred thirty-three of the tax law as repealed by this act and the additont of a new subdivision three to such section, and provided that the amendments to subparagraphs (i) and (ii) of paragraph (a) and the addition of paragraph (d) of subdivision one of such section of such law shall apply to taxes which become due and returns required to be filed (determined with regard to extensions) on or after such date, and the addition of new paragraph (b) of subdivision one of such section shall apply to taxes which become due or remain unpaid on or after such date, and to returns required to be filed (determined with regard to extensions) on or after such date;

(e) Section forty-nine of this act shall take effect on the ninetieth day after the date on which this act shall have become a law, and provided that the amendment to clauses (A) and (C) of subparagraph (i) of paragraph (a) and the addition of subparagraph (iv) of paragraph (a) of subdivision one of section four hundred eighty-one of the tax law, and the addition to paragraph two of such section of such law, shall apply to taxes which become due and returns required to be filed

determined with regard to extensions) on or after such date, and the addition of new subparagraph (ii) of paragraph (a), of subdivision one of such section of such law shall apply to taxes which become due or remain unpaid on or after such date, and to returns required to be filed (determined with regard to extensions) on or after such date;

(f) Section fifty-two of this act shall take effect on the ninetieth day after the date on which this act shall have become a law, except with respect to the provisions of subdivisions one, two, four, five and six of section five hundred twelve of the tax law as deleted by this act, and except with respect to the addition of a new subdivision four to such section of such law, and provided that the amendment to

paragraph (a) and the addition of paragraph (d) of subdivision one of such section of such law shall apply to taxes which become due and returns required to be filed (determined with regard to extensions) on or after such date, and the addition of new paragraph (b) of subdivision

one of such section of such law shall apply to taxes which become due or remain

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* So in original. (Comma omitted. )
† So in original. (Word misspelled.)

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