1252 - Payment of Tax.

NY Tax L § 1252 (2019) (N/A)
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(b) The tax commission, in its discretion, may require or permit any or all persons liable for any tax or required to collect any tax authorized under section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A to make payment to such banks, banking houses or trust companies designated by the tax commission and to file returns with such banks, banking houses or trust companies, as agent of the state tax commission, in lieu of paying the taxes imposed under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A directly to the state tax commission. However, the tax commission can only designate such banks, banking houses and trust companies which are already designated by the comptroller as depositories pursuant to section eleven hundred forty-eight of this chapter.