N.Y. Tax Law § 857

§ 857. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in full into\nthis article and had been specifically adjusted for and expressly\nreferred to the tax imposed by this article, except to the extent that\nany provision is either inconsistent with a provision of this article or\nis not relevant to this article. Notwithstanding the preceding sentence,\nno credit against tax in article twenty-two of this chapter can be used\nto offset the tax due under this article.\n (b) Notwithstanding the provisions of section six hundred ninety-seven\nof this chapter, if the commissioner determines that a person is liable\nfor any tax, penalty or interest under this article pursuant to\nsubsection (b) of section eight hundred fifty-four of this article, upon\nrequest in writing of such person, the commissioner shall disclose in\nwriting to such person (1) the name of any other person the commissioner\nhas determined to be liable for such tax, penalty or interest under this\narticle for the electing employer, and (2) whether the commissioner has\nattempted to collect such tax, penalty or interest from such other\nperson or electing employer, the general nature of such collection\nactivities, and the amount collected.\n (c) Notwithstanding any other law to the contrary, the commissioner\nmay require that all filings of forms or returns under this article must\nbe filed electronically and all payments of tax must be paid\nelectronically. The commissioner may prescribe the methods for quarterly\nfilings by electing employers, including but not limited to, the\ninclusion of specific employee-level detail.\n