§ 171-f. Certain overpayments credited against outstanding debts owed\nto a state agency. (1) For the purposes of this section, (a) "state\nagency" shall mean any state department, board, bureau, division,\ncommission, committee, public authority, public benefit corporation,\ncouncil, office, or other governmental entity performing a governmental\nor proprietary function for the state, or, solely for purposes of this\nsection, a local social services district; (b) "taxpayer" shall mean a\ncorporation, association, company, partnership, estate, trust,\nliquidator, fiduciary or other entity or individual who or which is\nliable for any tax or other imposition imposed by or pursuant to article\nnine, nine-A, twenty-two, thirty, thirty-A, thirty-B or thirty-three of\nthis chapter or article two-E of the general city law, which tax or\nother imposition is administered by the commissioner of taxation and\nfinance, or who or which is under a duty to perform an act under or\npursuant to such tax or imposition, excluding a state agency, a\nmunicipal corporation or a district corporation; and (c) "overpayment"\nshall mean an overpayment which has been requested or determined to be\nrefunded, a refund or a reimbursement, of a tax or other imposition\nimposed by or pursuant to article nine, nine-A, twenty-two, thirty,\nthirty-A, thirty-B or thirty-three of this chapter or article two-E of\nthe general city law, which is administered by the commissioner of\ntaxation and finance.\n (2) The commissioner of taxation and finance, upon agreement with the\nstate comptroller and acting as an agent for the state comptroller,\nshall set forth the procedures for crediting any overpayment by a\ntaxpayer of any tax or other imposition imposed by or authorized to be\nimposed pursuant to article nine, nine-A, twenty-two, thirty, thirty-A,\nthirty-B or thirty-three of this chapter or article two-E of the general\ncity law, which is administered by the commissioner of taxation and\nfinance, and the interest on any such overpayments, against the amount\nof a past-due legally enforceable debt owed by such taxpayer to a state\nagency. An implementation plan shall be developed by the division of the\nbudget and the department of taxation and finance which shall provide,\nbut not be limited to, guidance with respect to coordination of debt\ncollection pursuant to this section and subdivision twenty-seventh of\nsection one hundred seventy-one of this article. This section shall not\nbe deemed to abrogate or limit in any way the powers and authority of\nthe state comptroller to set off debts owed the state against payments\nfrom the state, under the constitution of the state or any other law.\n (3) For purposes of this section a past-due legally enforceable debt\nagainst which an overpayment and interest thereon may be credited shall\ninclude any applicable interest or late payment charge and is a debt:\n (a) as to which the state has (i) obtained a judgment and (ii) given\nsuch notice as is required in subdivision (d) of section five thousand\ntwo hundred twenty-two of the civil practice law and rules; or\n (b) as to which a state agency has (i) made a final administrative\ndetermination where the taxpayer had the opportunity for an adjudicatory\nproceeding to which article three of the state administrative procedure\nact is applicable, or the taxpayer had an opportunity for a proceeding\nwhich substantially complies with the requirements of such article three\nwhere such article three is not applicable, or the taxpayer was afforded\nsuch notice and opportunity to be heard as satisfies due process\nrequirements applicable to such state agency and to such debt, except\nthat if, pursuant to law or regulation, the debt is not collectible\nunless the state agency obtains a judgment, then the debt will not be\nconsidered a past-due legally enforceable debt for purposes of this\nsection until such state agency has obtained a final judgment no longer\nsubject to j
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