§ 171-m. Certain New York city tax overpayments credited againstoutstanding debts owed to the state of New York. (1) For purposes ofthis section:(a) "judgment" shall mean a warrant filed with a county clerk wherebythe commissioner is, in the right of the people of the state of NewYork, deemed to have obtained judgment against an individual,corporation, association, company, partnership, estate, trust,liquidator, fiduciary or other entity, identified in a tax warrant asthe judgment debtor, for a tax or other imposition;
(b) "overpayment" shall mean overpayment of a tax administered by thecommissioner of finance of the city of New York pursuant to title elevenof the administrative code of the city of New York;
(c) "taxpayer" means a judgment debtor who or which made anoverpayment.
(2) Notwithstanding any law to the contrary, an overpayment may bepaid by the commissioner of finance of the city of New York to thecommissioner for full or partial satisfaction of a judgment against ataxpayer who or which made the overpayment. The commissioner and thecommissioner of finance of the city of New York are hereby authorized toenter into a written agreement which shall set forth procedures forapplying an overpayment and interest thereon for satisfaction, in partor in full, of a judgment. The commissioner of finance and thecommissioner may also obtain and exchange whatever return or reportinformation is necessary to implement the agreement.
See AlsoWaiver Provisions for SSI OverpaymentsUnderstanding Benefit Overpayment: Causes, Consequences, and Steps to TakeSupport with overpayments - Carer's Allowance | Carers UKNHL free-agent deep dive: Analyzing the top centers available on the market(3) Such agreement shall include:
(a) the procedure under which the commissioner shall certify to, andnotify, the commissioner of finance about an outstanding judgment,amounts remaining due thereon and the format of certification andnotification;
(b) the fee, if any, for reimbursem*nt of the commissioner of financeby the commissioner for the cost of implementing procedures authorizedby this section;
(c) the procedure for transferring overpayments to the commissioner;
(d) the procedure for reimbursing the city of New York in the event anoverpayment was improperly paid to the commissioner;
(e) such other matters as the parties to the agreement shall deemnecessary to carry out the provisions of this section.
(4) Before notifying the commissioner of finance of a judgment forpartial or full satisfaction by application of an overpayment, thecommissioner shall make a reasonable attempt to notify a taxpayer at thetaxpayer's last known address (i) that the judgment, clearly identifiedas to amount and the tax or imposition, unless paid within thirty days,will be referred to the city of New York finance department for paymentby application of an overpayment; (ii) that state law permitsapplication of certain overpayments against judgments; (iii) that thetaxpayer may request a review of the proposed referral of a judgment bycontacting the department at a telephone number or address disclosed inthe notice; and (iv) that the taxpayer may present to the commissionerany written evidence and arguments in support of a defense to theproposed referral or may appear at a scheduled conference with thedepartment to present oral arguments and written and oral evidence insupport of such defense. Provided however, nothing herein shall bedeemed to afford a taxpayer the opportunity to reargue any issue whichwas or could have been adjudicated in an administrative or judicialproceeding prior to filing of a warrant serving as a judgment.
(5) An overpayment shall be paid to the commissioner pursuant to thissection only to the extent the commissioner of finance determines theoverpayment is not subject to offset against a debt owed the city of NewYork or owed its instrumentalities, or subject to any other enforceablecity of New York interest or right in the overpayment.
(6) The commissioner of finance shall notify each taxpayer who made anoverpayment, in writing, of the amount of such overpayment and theinterest thereon paid to the commissioner. Such notice shall includenotification to any other person who may have filed a joint return withthe taxpayer of the steps such other person may take in order to securetheir proper share of the refund.
(7) From the time the commissioner of finance is notified by thecommissioner of a taxpayer's liability for a judgment under theagreement provided for in this section, the city of New York shall berelieved of all liability to such taxpayer, its assigns, successors,heirs or representatives for the amount of the overpayment and interestthereon paid to the commissioner. Such taxpayer, its assigns,successors, heirs or representatives shall have no right to commence acourt action or proceeding or have any other legal recourse against thecity of New York to recover such overpayment or interest thereon paid tothe commissioner. However, nothing herein shall be construed to precludeany legal, equitable, or administrative action by such taxpayer itsassigns, successors, heirs or representatives entitled to suchoverpayment against the commissioner to recover that part of theoverpayment or interest thereon that is greater than the amount of thejudgment owed by such taxpayer on the date such overpayment is creditedagainst a judgment.
(8) The commissioner and the commissioner of finance may promulgatesuch rules and regulations deemed necessary to carry out the provisionsof this section.
