§ 171-1. Certain overpayments credited against outstanding tax debt\nowed to the city of New York. (1) For the purposes of this section:\n (a) "taxpayer" shall mean a corporation, association, company,\npartnership, estate, trust, liquidator, fiduciary or other entity or\nindividual who or which is liable for any 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, which tax or other\nimposition is administered by the commissioner of taxation and finance,\nor who or which is under a duty to perform an act under or pursuant to\nsuch tax or imposition, excluding a state agency, a municipal\ncorporation or a district corporation;\n (b) "overpayment" shall mean an overpayment which has been requested\nor determined to be refunded, a refund or a reimbursement, of a tax or\nother imposition imposed by or pursuant to article nine, nine-A,\ntwenty-two, thirty, thirty-A, thirty-B or thirty-three of this chapter,\nwhich is administered by the commissioner of taxation and finance; and\n (c) "city of New York tax warrant judgment debt," shall mean tax debt\nowed to the city of New York that is the subject of a tax warrant issued\nby the city of New York department of finance and docketed pursuant to\nthe provisions of title eleven of the administrative code of the city of\nNew York and that remains outstanding.\n (2) The commissioner of taxation and finance shall enter into a\nwritten agreement with the commissioner of finance of the city of New\nYork, which shall set forth the procedures for crediting any overpayment\nby a taxpayer and the interest thereon against city of New York tax\nwarrant judgment debt owed by such taxpayer of which the commissioner of\ntaxation and finance has been notified by the city of New York\ncommissioner of finance pursuant to the provisions of such agreement.\n (3) Such agreement shall include:\n (a) the procedure under which the city of New York commissioner of\nfinance shall notify the commissioner of taxation and finance of\nliability for city of New York tax warrant judgment debt, specifying\nwhen the commissioner of taxation and finance will be notified, the\ninformation to be contained in such notification and the form and format\nto be used for such notification;\n (b) the fee, if not waived, for reimbursement of the commissioner of\ntaxation and finance by the city of New York department of finance for\nthe full cost of carrying out the procedures authorized by this section;\n (c) the minimum period of delinquency of the city of New York tax\nwarrant judgment debt, and the minimum amount of the past due city of\nNew York tax warrant judgment debt against which the commissioner of\ntaxation and finance shall, pursuant to this section, credit an\noverpayment;\n (d) the procedure for transferring the overpayments to the city of New\nYork department of finance so the overpayments can be applied to credit\nthe past due city of New York tax warrant judgment debt;\n (e) the procedure for reimbursement of the comptroller by the city of\nNew York department of finance for any overpayment and interest thereon\nwhich has been credited against city of New York tax warrant judgment\ndebt owed by a taxpayer, but which was paid by the taxpayer prior to the\noverpayment being applied;\n (f) the procedure for reimbursement of the comptroller by the city of\nNew York department of finance for any overpayment and interest thereon\nwhich has been credited against city of New York tax warrant judgment\ndebt owed by a taxpayer filing a joint return, but which has been\nrefunded by the comptroller, pursuant to paragraph six of subsection (b)\nof section six hundred fifty-one of this chapter, to a spouse not liable\nfor the city of New York tax warrant judgment debt owed by such\ntaxpayer;\n (g) a provision to the effect that if a taxpayer owes past-due legally\nenforceable debt that has been certified to the commission
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