§ 171-e. Certain overpayments credited against national\ndefense/national direct, health professions or nursing student loans.\n(1) As used in this section only, the term "state university loan" or\n"city university loan" refers to loans provided to students at\nstate-operated units of the state university of New York or the city\nuniversity of New York respectively under the national defense/national\ndirect, health professions or nursing student loan programs.\n (2) The commissioner of taxation and finance, on behalf of the tax\ncommission, shall enter into a written agreement with the state\nuniversity of New York or the city university of New York respectively\nwhich shall set forth the procedures for crediting any overpayment by an\nindividual, estate or trust of income tax imposed by article twenty-two\nof this chapter, city personal income tax on residents imposed pursuant\nto the authority of article thirty of this chapter, city income tax\nsurcharge on residents imposed pursuant to the authority of article\nthirty-A of this chapter, city earnings tax on nonresidents imposed\npursuant to the authority of article two-E of the general city law and\ncity earnings tax on nonresidents imposed pursuant to the authority of\narticle thirty-B of this chapter and the interest on such overpayments\nagainst the amount of any default in repayment of a state university\nloan or city university loan owed by such individual, estate or trust of\nwhich the commissioner of taxation and finance has been notified by the\nstate university of New York or the city university of New York\nrespectively pursuant to the provisions of such agreement.\n (3) Such agreement shall apply only to the amount of a default in\nrepayment of a state university loan or city university loan as to which\nthe state and/or state university of New York or the city university of\nNew York respectively has obtained a judgment or has made a\ndetermination that satisfies the requirements of subdivision three of\nsection one hundred seventy-one-f of this article.\n (4) Such agreement shall include:\n (a) the procedure under which the state university of New York or the\ncity university of New York respectively shall notify the commissioner\nof taxation and finance of a default in a repayment of a state\nuniversity loan or city university loan, such procedure to specify when\nthe commissioner of taxation and finance shall be notified and the\ncontent of such notification;\n (b) the minimum amount outstanding on a default in repayment of a\nstate university loan or city university loan against which the\ncommissioner of taxation and finance shall, pursuant to this section,\ncredit an overpayment;\n (c) the procedure for reimbursement of the commissioner of taxation\nand finance by the state university of New York or the city university\nof New York respectively for the full cost of carrying out the\nprocedures authorized by this section;\n (d) a provision providing that information furnished to the state\nuniversity of New York or the city university of New York respectively\nby the commissioner of taxation and finance and the comptroller pursuant\nto said agreement shall be considered confidential and shall not be\ndisclosed except to such federal or state department or agency entitled\nto such information;\n (e) such other matters as the parties to such agreement shall deem\nnecessary to carry out the provisions of this section; and\n (f) the procedure for reimbursement of the comptroller by the state\nuniversity of New York or city university of New York for any\noverpayment and interest thereon which has been credited against the\namount of default on repayment of a state university loan or a city\nuniversity loan owed by a taxpayer filing a joint return, but which has\nbeen refunded by the comptroller, pursuant to paragraph six of\nsubsection (b) of section six hundred fifty-one of this chapter, to a\nspouse not liable for the amount of default in repayment
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