§ 1312. Administration, collection and review. (a) Except as otherwise\nprovided in this article, any tax imposed pursuant to the authority of\nthis article shall be administered and collected by the commissioner in\nthe same manner as the tax imposed by article twenty-two of this chapter\nis administered and collected by the commissioner. All of the provisions\nof article twenty-two of this chapter relating to or applicable to\npayment of estimated tax, returns, payment of tax, claim of right\nadjustment, withholding of tax from wages, employer's statements and\nreturns, employer's liability for taxes required to be withheld and all\nother provisions of article twenty-two of this chapter relating to or\napplicable to the administration, collection, liability for and review\nof the tax imposed by article twenty-two of this chapter, including\nsections six hundred fifty-two through six hundred fifty-four, sections\nsix hundred fifty-seven through six hundred fifty-nine-a, sections six\nhundred sixty-one and six hundred sixty-two, sections six hundred\nseventy-one and six hundred seventy-two, sections six hundred\nseventy-four through six hundred seventy-eight and sections six hundred\neighty-one through six hundred ninety-seven of this chapter, inclusive,\nshall apply to a tax imposed pursuant to the authority of this article\nwith the same force and effect as if those provisions had been\nincorporated in full into this article, and had expressly referred to\nthe tax imposed pursuant to the authority of this article, except where\ninconsistent with a provision of this article. Whenever there is joint\ncollection of state and city personal income taxes, it shall be deemed\nthat such collections shall represent proportionately the applicable\nstate and city personal income taxes in determining the amount to be\nremitted to the city.\n (b) The state tax commission, in its discretion, may require or permit\nany or all persons liable for any tax imposed pursuant to the authority\nof this article to make payments on account of estimated tax and payment\nof any tax, penalty or interest to such banks, banking housing or trust\ncompanies designated by the state tax commission and to file returns\nwith such banks, banking houses or trust companies, as agent of the\nstate tax commission, in lieu of paying a tax imposed pursuant to the\nauthority of this article directly to the state tax commission. However,\nthe state tax commission shall designate only such banks, banking houses\nor trust companies which are designated by the comptroller as\ndepositories of the state.\n (c) Notwithstanding any other provisions of this article, any law\nimposing a tax pursuant to the authority of this article shall provide\nthat the state tax commission may require:\n (1) the filing of any or all of the following:\n (A) a combined return which, in addition to the return provided for in\nsection thirteen hundred six, may also include any or both of the\nreturns required to be filed by a resident individual of New York state\npursuant to the provisions of section six hundred fifty-one of this\nchapter and which may be required to be filed by such individual\npursuant to any local law enacted pursuant to the authority of section\ntwenty-five-m of the general city law, and\n (B) a combined employer's return which, in addition to the employer's\nreturn provided for by any law enacted pursuant to the authority of this\narticle, may also include any or both of the employer's returns required\nto be filed by the same employer pursuant to the provisions of section\nsix hundred seventy-four of this chapter and required to be filed by\nsuch employer pursuant to any local law enacted under the authority of\nsection twenty-five-m of the general city law, and\n (C) a combined partnership return which, in addition to the\npartnership return provided for by any law enacted pursuant to the\nauthority of this article, may also include either or both of the\npartnersh
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