LBD15934-01-6
S. 10532 2
(3) "TAXABLE YEAR" HAS THE SAME MEANING AS IN ARTICLE TWENTY-TWO OF
THIS CHAPTER.
(4) "ARTICLE TWENTY-TWO RETURN" MEANS A NEW YORK STATE PERSONAL INCOME
TAX RETURN OR FIDUCIARY INCOME TAX RETURN REQUIRED UNDER ARTICLE TWEN-
TY-TWO OF THIS CHAPTER.
(5) "NET STATE TAX" MEANS THE SUM OF TAXES IMPOSED UNDER ARTICLE TWEN-
TY-TWO OF THIS CHAPTER FOR THE TAXABLE YEAR, LESS CREDITS ALLOWED UNDER
SUCH ARTICLE OTHER THAN WITHHOLDING, ESTIMATED TAX PAYMENTS, AND REFUND-
ABLE CREDITS.
(6) "BENCHMARK STATE TAX" MEANS THE AMOUNT THAT WOULD CONSTITUTE THE
TAXPAYER'S NET STATE TAX FOR THE TAXABLE YEAR, DETERMINED USING THE
TAXPAYER'S ACTUAL FILING STATUS, DEDUCTIONS, EXEMPTIONS, AND CREDITS
OTHERWISE ALLOWABLE FOR THAT TAXABLE YEAR, IF NEW YORK STATE TAXABLE
INCOME WERE DEEMED EQUAL TO THE APPLICABLE THRESHOLD AMOUNT AND SUCH
OTHER ASSUMPTIONS AS THE COMMISSIONER SHALL PRESCRIBE BY REGULATION.
(7) "EXCESS STATE TAX" MEANS THE EXCESS, IF ANY, OF NET STATE TAX OVER
BENCHMARK STATE TAX.
(8) "APPLICABLE THRESHOLD AMOUNT" MEANS: (A) FOR AN INDIVIDUAL NOT
FILING A JOINT RETURN, TWO HUNDRED THOUSAND DOLLARS; (B) FOR INDIVIDUALS
FILING A JOINT RETURN, FOUR HUNDRED THOUSAND DOLLARS; AND (C) FOR AN
ESTATE OR TRUST, ZERO DOLLARS.
(B) USE OF TERMS. TERMS USED IN THIS ARTICLE AND NOT OTHERWISE
DEFINED SHALL HAVE THE SAME MEANINGS AS WHEN USED IN A COMPARABLE
CONTEXT IN ARTICLE TWENTY-TWO OF THIS CHAPTER, EXCEPT WHERE A DIFFERENT
MEANING IS CLEARLY REQUIRED.
§ 1361. AUTHORITY TO IMPOSE SURCHARGE. (A) GENERAL AUTHORITY.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, BUT SUBJECT
TO THE LIMITATIONS AND CONDITIONS SET FORTH IN THIS ARTICLE, ULSTER
COUNTY, ACTING THROUGH ITS COUNTY LEGISLATURE, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT, AMEND, AND REPEAL LOCAL LAWS IMPOSING A RESIDENT
INCOME TAX SURCHARGE.
(B) LOCAL LAW REQUIRED. NO SURCHARGE SHALL BE IMPOSED UNDER THIS ARTI-
CLE UNLESS ULSTER COUNTY HAS ADOPTED A LOCAL LAW IN ACCORDANCE WITH
SECTION THIRTEEN HUNDRED SEVENTY-TWO OF THIS ARTICLE.
(C) FIXED RATE. THE SURCHARGE AUTHORIZED BY THIS ARTICLE SHALL BE
IMPOSED AT THE FIXED RATE OF SIXTEEN AND SEVENTY-FIVE HUNDREDTHS PERCENT
OF EXCESS STATE TAX. NO LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE SHALL
IMPOSE ANY OTHER RATE OR RATE SCHEDULE.
(D) FIXED THRESHOLDS. EXCEPT WITH RESPECT TO ESTATES AND TRUSTS, TO
WHICH A THRESHOLD OF ZERO APPLIES, THE SURCHARGE AUTHORIZED BY THIS
ARTICLE SHALL APPLY ONLY TO NEW YORK STATE INCOME TAX ASSESSED ON
INCOMES ABOVE TWO HUNDRED THOUSAND DOLLARS FOR AN INDIVIDUAL NOT FILING
A JOINT RETURN UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER AND ABOVE FOUR
HUNDRED THOUSAND DOLLARS FOR INDIVIDUALS FILING A JOINT RETURN UNDER
ARTICLE TWENTY-TWO OF THIS CHAPTER.
(E) NO LOCAL VARIATIONS. NO LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE
SHALL CREATE COUNTY-SPECIFIC DEDUCTIONS, EXEMPTIONS, EXCLUSIONS, ADDI-
TIONS, SUBTRACTIONS, CREDITS, ALTERNATIVE TAX BASES OR OTHER VARIATIONS
FROM THE TAX BASE, RATE, THRESHOLDS, PERSONS SUBJECT TO SURCHARGE, WITH-
HOLDING REQUIREMENTS, ADMINISTRATIVE PROVISIONS OR TAXPAYER REMEDIES SET
FORTH IN THIS ARTICLE UNLESS EXPRESSLY AUTHORIZED BY STATE LAW.
(F) NO REDUCTION OF STATE TAX. THE SURCHARGE SHALL NOT REDUCE, OFFSET
OR OTHERWISE AFFECT A TAXPAYER'S LIABILITY FOR ANY TAX IMPOSED UNDER
ARTICLE TWENTY-TWO OF THIS CHAPTER.
(G) PROSPECTIVE APPLICATION. NO SURCHARGE, AMENDMENT, REPEAL, EXPIRA-
TION OR TERMINATION ADOPTED PURSUANT TO THIS ARTICLE SHALL APPLY
S. 10532 3
RETROACTIVELY. ANY SUCH LOCAL LAW, AMENDMENT, REPEAL, EXPIRATION OR
TERMINATION SHALL TAKE EFFECT ONLY ON THE FIRST DAY OF JANUARY OF A
TAXABLE YEAR AND SHALL APPLY ONLY TO TAXABLE YEARS BEGINNING ON OR AFTER
SUCH EFFECTIVE DATE; PROVIDED, HOWEVER, THAT NO SURCHARGE SHALL APPLY TO
ANY TAXABLE YEAR BEGINNING BEFORE THE LOCAL LAW IMPOSING SUCH SURCHARGE
HAS BEEN FINALLY ADOPTED AND FILED AS REQUIRED BY THIS ARTICLE AND BY
APPLICABLE LAW.
(H) NO NONRESIDENT INCOME TAX. THIS ARTICLE SHALL NOT AUTHORIZE ULSTER
COUNTY TO IMPOSE A TAX, SURCHARGE OR OTHER LIABILITY UPON A COUNTY
NONRESIDENT INDIVIDUAL, COUNTY NONRESIDENT ESTATE OR COUNTY NONRESIDENT
TRUST SOLELY BY REASON OF INCOME DERIVED FROM SOURCES WITHIN ULSTER
COUNTY.
§ 1362. PERSONS SUBJECT TO SURCHARGE. (A) COUNTY RESIDENTS. FOR EACH
TAXABLE YEAR FOR WHICH A LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE IS
IN EFFECT, THE SURCHARGE SHALL BE IMPOSED ON EVERY COUNTY RESIDENT INDI-
VIDUAL, COUNTY RESIDENT ESTATE AND COUNTY RESIDENT TRUST THAT HAS EXCESS
STATE TAX GREATER THAN ZERO AND IS REQUIRED TO FILE AN ARTICLE TWENTY-
TWO RETURN FOR SUCH TAXABLE YEAR.
(B) PART-YEAR COUNTY RESIDENTS. A PART-YEAR COUNTY RESIDENT INDIVIDUAL
OR PART-YEAR COUNTY RESIDENT TRUST SHALL BE SUBJECT TO THE SURCHARGE
ONLY FOR THE PORTION OF THE TAXABLE YEAR DURING WHICH SUCH INDIVIDUAL OR
TRUST WAS A COUNTY RESIDENT, COMPUTED IN ACCORDANCE WITH SECTION THIR-
TEEN HUNDRED SIXTY-SIX OF THIS ARTICLE.
(C) NONRESIDENTS EXCLUDED. NO SURCHARGE SHALL BE IMPOSED UNDER THIS
ARTICLE ON A COUNTY NONRESIDENT INDIVIDUAL, COUNTY NONRESIDENT ESTATE OR
COUNTY NONRESIDENT TRUST SOLELY BY REASON OF INCOME, GAIN, LOSS,
DEDUCTION, EMPLOYMENT, BUSINESS ACTIVITY, REAL PROPERTY, TANGIBLE PROP-
ERTY, INTANGIBLE PROPERTY OR OTHER ECONOMIC ACTIVITY WITHIN ULSTER COUN-
TY.
(D) NO SEPARATE COUNTY FILING OBLIGATION FOR NONFILERS. NO INDIVIDUAL,
ESTATE OR TRUST SHALL BE REQUIRED TO FILE A RETURN SOLELY BY REASON OF
THIS ARTICLE IF SUCH INDIVIDUAL, ESTATE OR TRUST IS NOT OTHERWISE
REQUIRED TO FILE AN ARTICLE TWENTY-TWO RETURN, EXCEPT THAT A RETURN MAY
BE FILED TO CLAIM A REFUND OR CREDIT OF AMOUNTS WITHHELD OR PAID PURSU-
ANT TO THIS ARTICLE.
(E) TAXABLE YEAR. A TAXPAYER'S TAXABLE YEAR FOR PURPOSES OF THE
SURCHARGE SHALL BE THE SAME AS SUCH TAXPAYER'S TAXABLE YEAR UNDER ARTI-
CLE TWENTY-TWO OF THIS CHAPTER.
§ 1363. EXCESS STATE TAX; RATE; THRESHOLDS. (A) RATE. THE SURCHARGE
SHALL EQUAL SIXTEEN AND SEVENTY-FIVE HUNDREDTHS PERCENT OF EXCESS STATE
TAX.
(B) INDIVIDUALS. FOR AN INDIVIDUAL, EXCESS STATE TAX SHALL BE COMPUTED
BY SUBTRACTING BENCHMARK STATE TAX FROM NET STATE TAX, NOT LESS THAN
ZERO.
(C) ESTATES AND TRUSTS. FOR A COUNTY RESIDENT ESTATE OR TRUST, EXCESS
STATE TAX SHALL EQUAL NET STATE TAX, NOT LESS THAN ZERO.
(D) PART-YEAR COUNTY RESIDENTS. WHEN AN INDIVIDUAL OR TRUST CHANGES
COUNTY RESIDENT STATUS DURING THE TAXABLE YEAR, NET STATE TAX AND BENCH-
MARK STATE TAX FOR THE COUNTY RESIDENT PERIOD SHALL BE COMPUTED UNDER
RULES SUBSTANTIALLY SIMILAR TO THE PROVISIONS OF SECTION THIRTEEN
HUNDRED TWENTY-SEVEN OF THIS CHAPTER, ADAPTED TO THIS ARTICLE. THE
COMMISSIONER MAY PRESCRIBE SPECIAL RULES WHERE THE STANDARD FORMULA
YIELDS AN INEQUITABLE OR INDETERMINATE RESULT.
(E) COMMISSIONER AUTHORITY. THE COMMISSIONER SHALL PROMULGATE REGU-
LATIONS FOR THE COMPUTATION OF BENCHMARK STATE TAX. SUCH REGULATIONS
SHALL PROVIDE RULES FOR JOINT RETURNS, SPOUSES WITH DIFFERENT COUNTY
S. 10532 4
RESIDENT STATUS, PART-YEAR COUNTY RESIDENTS, ESTATES AND TRUSTS, SEPA-
RATE TAXES, MINIMUM TAXES, ADDITIONS TO TAX, CREDITS, RECAPTURES, AND
ANY OTHER ITEM NECESSARY TO COMPUTE BENCHMARK STATE TAX IN A MANNER
CONSISTENT WITH THIS ARTICLE AND ARTICLE TWENTY-TWO OF THIS CHAPTER.
§ 1364. COUNTY RESIDENT, COUNTY NONRESIDENT AND PART-YEAR COUNTY RESI-
DENT INDIVIDUALS. (A) COUNTY RESIDENT INDIVIDUAL. A COUNTY RESIDENT
INDIVIDUAL MEANS AN INDIVIDUAL:
(1) WHO IS DOMICILED IN ULSTER COUNTY, UNLESS:
(A) THE TAXPAYER MAINTAINS NO PERMANENT PLACE OF ABODE IN ULSTER COUN-
TY OR MAINTAINS A PERMANENT PLACE OF ABODE ELSEWHERE AND SPENDS IN THE
AGGREGATE NOT MORE THAN THIRTY DAYS OF THE TAXABLE YEAR IN ULSTER COUN-
TY; OR
(B) WITHIN ANY PERIOD OF FIVE HUNDRED FORTY-EIGHT CONSECUTIVE DAYS,
THE TAXPAYER IS PRESENT IN A FOREIGN COUNTRY OR COUNTRIES FOR AT LEAST
FOUR HUNDRED FIFTY DAYS, AND DURING SUCH PERIOD THE TAXPAYER, THE
TAXPAYER'S SPOUSE, UNLESS LEGALLY SEPARATED, AND THE TAXPAYER'S MINOR
CHILDREN ARE NOT PRESENT IN ULSTER COUNTY FOR MORE THAN NINETY DAYS, AND
DURING ANY PORTION OF THE TAXABLE YEAR WITHIN WHICH SUCH FIVE HUNDRED
FORTY-EIGHT-DAY PERIOD BEGINS OR ENDS THE TAXPAYER'S PRESENCE IN ULSTER
COUNTY DOES NOT EXCEED A PROPORTIONATE PART OF NINETY DAYS AS DETERMINED
UNDER REGULATIONS OF THE COMMISSIONER; OR
(2) WHO MAINTAINS A PERMANENT PLACE OF ABODE IN ULSTER COUNTY AND
SPENDS IN THE AGGREGATE MORE THAN ONE HUNDRED EIGHTY-THREE DAYS OF THE
TAXABLE YEAR IN ULSTER COUNTY, WHETHER OR NOT DOMICILED IN ULSTER COUNTY
FOR ANY PORTION OF THE TAXABLE YEAR, UNLESS SUCH INDIVIDUAL IS IN ACTIVE
SERVICE IN THE ARMED FORCES OF THE UNITED STATES.
(B) COUNTY NONRESIDENT INDIVIDUAL. A COUNTY NONRESIDENT INDIVIDUAL
MEANS AN INDIVIDUAL WHO IS NOT A COUNTY RESIDENT INDIVIDUAL OR PART-YEAR
COUNTY RESIDENT INDIVIDUAL.
(C) PART-YEAR COUNTY RESIDENT INDIVIDUAL. A PART-YEAR COUNTY RESIDENT
INDIVIDUAL MEANS AN INDIVIDUAL WHO IS NOT A COUNTY RESIDENT INDIVIDUAL
OR COUNTY NONRESIDENT INDIVIDUAL FOR THE ENTIRE TAXABLE YEAR.
(D) PERMANENT PLACE OF ABODE. THE TERM "PERMANENT PLACE OF ABODE" HAS
THE SAME MEANING AS UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER AND THE
REGULATIONS AND GUIDANCE OF THE COMMISSIONER THEREUNDER SHALL APPLY TO
THIS ARTICLE BY SUBSTITUTING "ULSTER COUNTY" FOR "NEW YORK STATE" OR
"THIS STATE" WHERE APPROPRIATE.
(E) DAYS SPENT IN COUNTY. IN DETERMINING DAYS SPENT IN ULSTER COUNTY,
THE COMMISSIONER SHALL APPLY RULES CONSISTENT WITH ARTICLE TWENTY-TWO OF
THIS CHAPTER AND THE REGULATIONS THEREUNDER, INCLUDING RULES GOVERNING
PRESENCE FOR PART OF A DAY, TRAVEL THROUGH THE JURISDICTION, MEDICAL
TREATMENT, MILITARY SERVICE AND OTHER EXCEPTIONS RECOGNIZED UNDER STATE
PERSONAL INCOME TAX RESIDENCY RULES.
§ 1365. RETURNS AND LIABILITIES. (A) GENERAL. EVERY COUNTY RESIDENT
INDIVIDUAL, COUNTY RESIDENT ESTATE OR COUNTY RESIDENT TRUST SUBJECT TO
SURCHARGE UNDER THIS ARTICLE SHALL REPORT AND PAY THE SURCHARGE AS PART
OF THE RETURN REQUIRED UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER, IN SUCH
MANNER AND ON SUCH FORMS AS THE COMMISSIONER SHALL PRESCRIBE.
(B) JOINT RETURNS; BOTH SPOUSES COUNTY RESIDENTS. WHERE SPOUSES FILE A
JOINT RETURN UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER AND BOTH SPOUSES
ARE COUNTY RESIDENTS FOR THE ENTIRE TAXABLE YEAR, THE SURCHARGE SHALL BE
COMPUTED ON THE JOINT EXCESS STATE TAX USING THE THRESHOLD AMOUNT APPLI-
CABLE TO INDIVIDUALS FILING A JOINT RETURN, AND BOTH SPOUSES SHALL BE
JOINTLY AND SEVERALLY LIABLE FOR THE SURCHARGE.
S. 10532 5
(C) JOINT RETURNS; ONE SPOUSE COUNTY RESIDENT. WHERE SPOUSES FILE A
JOINT RETURN UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER AND ONLY ONE
SPOUSE IS A COUNTY RESIDENT OR PART-YEAR COUNTY RESIDENT:
(1) THE SPOUSES MAY ELECT TO COMPUTE THE SURCHARGE AS THOUGH BOTH
SPOUSES WERE COUNTY RESIDENTS FOR THE TAXABLE YEAR OR RELEVANT PORTION
THEREOF, IN WHICH CASE BOTH SPOUSES SHALL BE JOINTLY AND SEVERALLY
LIABLE FOR THE SURCHARGE; OR
(2) ABSENT SUCH ELECTION, THE COUNTY RESIDENT SPOUSE SHALL COMPUTE
SURCHARGE LIABILITY SEPARATELY, IN SUCH MANNER AS THE COMMISSIONER SHALL
PRESCRIBE, AS IF SEPARATE FEDERAL AND NEW YORK STATE RETURNS HAD BEEN
FILED, AND THE THRESHOLD AMOUNT APPLICABLE TO INDIVIDUALS NOT FILING A
JOINT RETURN SHALL APPLY. THE NONRESIDENT SPOUSE SHALL NOT BE LIABLE FOR
THE SURCHARGE EXCEPT WITH RESPECT TO AMOUNTS WITHHELD OR PAID ON SUCH
SPOUSE'S BEHALF.
(D) SEPARATE RETURNS. WHERE SPOUSES FILE SEPARATE RETURNS UNDER ARTI-
CLE TWENTY-TWO OF THIS CHAPTER, THE SURCHARGE SHALL BE COMPUTED SEPA-
RATELY AND THE THRESHOLD AMOUNT APPLICABLE TO INDIVIDUALS NOT FILING A
JOINT RETURN SHALL APPLY.
(E) DECEDENTS. THE RETURN FOR A DECEASED INDIVIDUAL SHALL BE MADE AND
FILED BY THE EXECUTOR, ADMINISTRATOR OR OTHER PERSON CHARGED WITH THE
PROPERTY OF THE DECEDENT, IN THE SAME MANNER AS PROVIDED UNDER ARTICLE
TWENTY-TWO OF THIS CHAPTER.
(F) LIABILITY. THE SURCHARGE IMPOSED BY THIS ARTICLE SHALL BE A TAX
FOR PURPOSES OF ASSESSMENT, COLLECTION, ENFORCEMENT, REFUND, INTEREST,
PENALTY, LIEN, SECRECY, ADMINISTRATIVE REVIEW AND JUDICIAL REVIEW UNDER
ARTICLE TWENTY-TWO OF THIS CHAPTER, EXCEPT AS OTHERWISE PROVIDED IN THIS
ARTICLE.
§ 1366. CHANGE OF COUNTY RESIDENT STATUS DURING TAXABLE YEAR. (A)
INDIVIDUALS. IF AN INDIVIDUAL CHANGES STATUS DURING THE TAXABLE YEAR
FROM COUNTY RESIDENT TO COUNTY NONRESIDENT, OR FROM COUNTY NONRESIDENT
TO COUNTY RESIDENT, SUCH INDIVIDUAL SHALL COMPUTE SURCHARGE LIABILITY
ONLY FOR THE PERIOD DURING WHICH THE INDIVIDUAL WAS A COUNTY RESIDENT,
SUBJECT TO SUCH EXCEPTIONS AND RULES AS THE COMMISSIONER MAY PRESCRIBE.
(B) TRUSTS. IF THE STATUS OF A TRUST CHANGES DURING ITS TAXABLE YEAR
FROM COUNTY RESIDENT TRUST TO COUNTY NONRESIDENT TRUST, OR FROM COUNTY
NONRESIDENT TRUST TO COUNTY RESIDENT TRUST, THE FIDUCIARY SHALL COMPUTE
SURCHARGE LIABILITY ONLY FOR THE PERIOD DURING WHICH THE TRUST WAS A
COUNTY RESIDENT TRUST, SUBJECT TO SUCH EXCEPTIONS AND RULES AS THE
COMMISSIONER MAY PRESCRIBE.
(C) SPECIAL RULES. IF THE COMPUTATION UNDER THIS SECTION PRODUCES AN
INEQUITABLE, INDETERMINATE OR ADMINISTRATIVELY IMPRACTICABLE RESULT, THE
COMMISSIONER MAY PRESCRIBE ALTERNATIVE METHODS REASONABLY CALCULATED TO
REFLECT THE TAXPAYER'S COUNTY RESIDENT PERIOD.
§ 1367. ESTATES AND TRUSTS. (A) COUNTY RESIDENT ESTATE. A COUNTY RESI-
DENT ESTATE MEANS THE ESTATE OF A DECEDENT WHO, AT DEATH, WAS DOMICILED
IN ULSTER COUNTY.
(B) COUNTY RESIDENT TRUST. A COUNTY RESIDENT TRUST MEANS A TRUST, OR
PORTION OF A TRUST:
(1) CONSISTING OF PROPERTY TRANSFERRED BY WILL OF A DECEDENT WHO, AT
DEATH, WAS DOMICILED IN ULSTER COUNTY;
(2) CONSISTING OF PROPERTY OF A PERSON DOMICILED IN ULSTER COUNTY AT
THE TIME SUCH PROPERTY WAS TRANSFERRED TO THE TRUST, IF SUCH TRUST OR
PORTION OF A TRUST WAS THEN IRREVOCABLE, OR IF IT WAS THEN REVOCABLE AND
HAS NOT SUBSEQUENTLY BECOME IRREVOCABLE; OR
(3) CONSISTING OF PROPERTY OF A PERSON DOMICILED IN ULSTER COUNTY AT
THE TIME SUCH TRUST OR PORTION OF A TRUST BECAME IRREVOCABLE, IF IT WAS
S. 10532 6
REVOCABLE WHEN SUCH PROPERTY WAS TRANSFERRED TO THE TRUST BUT SUBSE-
QUENTLY BECAME IRREVOCABLE.
(C) RESIDENT TRUST EXCLUSION. A COUNTY RESIDENT TRUST SHALL NOT BE
SUBJECT TO A SURCHARGE UNDER THIS ARTICLE FOR A TAXABLE YEAR IF ALL OF
THE FOLLOWING CONDITIONS ARE SATISFIED FOR SUCH TAXABLE YEAR:
(1) ALL TRUSTEES ARE DOMICILED OUTSIDE ULSTER COUNTY;
(2) THE ENTIRE CORPUS OF THE TRUST, INCLUDING REAL PROPERTY AND TANGI-
BLE PERSONAL PROPERTY, IS LOCATED OUTSIDE ULSTER COUNTY; AND
(3) ALL INCOME AND GAINS OF THE TRUST ARE DERIVED FROM OR CONNECTED
WITH SOURCES OUTSIDE ULSTER COUNTY, DETERMINED AS IF THE TRUST WERE A
COUNTY NONRESIDENT TRUST.
(D) COUNTY NONRESIDENT ESTATE OR TRUST. A COUNTY NONRESIDENT ESTATE OR
COUNTY NONRESIDENT TRUST MEANS AN ESTATE OR TRUST THAT IS NOT A COUNTY
RESIDENT ESTATE, COUNTY RESIDENT TRUST OR PART-YEAR COUNTY RESIDENT
TRUST.
(E) PART-YEAR COUNTY RESIDENT TRUST. A PART-YEAR COUNTY RESIDENT TRUST
MEANS A TRUST THAT IS NOT A COUNTY RESIDENT TRUST OR COUNTY NONRESIDENT
TRUST FOR THE ENTIRE TAXABLE YEAR.
(F) NO INCOME THRESHOLD. THE THRESHOLD AMOUNTS SPECIFIED IN SUBPARA-
GRAPH (B) OF PARAGRAPH EIGHT OF SUBSECTION (A) OF SECTION THIRTEEN
HUNDRED SIXTY OF THIS ARTICLE, THAT ARE ABOVE ZERO, APPLY ONLY TO INDI-
VIDUALS AND SHALL NOT APPLY TO ESTATES OR TRUSTS.
(G) FIDUCIARY COMPLIANCE. A FIDUCIARY OF AN ESTATE OR TRUST SUBJECT TO
THIS ARTICLE SHALL FILE RETURNS, MAKE PAYMENTS, CLAIM REFUNDS AND MAIN-
TAIN RECORDS IN THE SAME MANNER AS REQUIRED UNDER ARTICLE TWENTY-TWO OF
THIS CHAPTER, AS MODIFIED BY THIS ARTICLE AND BY REGULATIONS OR
INSTRUCTIONS OF THE COMMISSIONER.
(H) CONFORMITY WITH ARTICLE TWENTY-TWO. EXCEPT AS OTHERWISE PROVIDED
IN THIS SECTION, THE RULES GOVERNING RESIDENT ESTATES, RESIDENT TRUSTS,
NONRESIDENT ESTATES, NONRESIDENT TRUSTS AND PART-YEAR RESIDENT TRUSTS
UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER SHALL APPLY FOR PURPOSES OF
THIS ARTICLE, WITH SUCH SUBSTITUTIONS AND MODIFICATIONS AS THE COMMIS-
SIONER SHALL PRESCRIBE.
§ 1368. PARTNERSHIPS, LIMITED LIABILITY COMPANIES, CORPORATIONS AND
EXEMPT ENTITIES. (A) PARTNERSHIPS. A PARTNERSHIP SHALL NOT BE SUBJECT
TO THE SURCHARGE AT THE ENTITY LEVEL. PERSONS CARRYING ON BUSINESS AS
PARTNERS SHALL BE LIABLE FOR THE SURCHARGE ONLY IN THEIR INDIVIDUAL,
ESTATE OR TRUST CAPACITIES, AS APPLICABLE.
(B) LIMITED LIABILITY COMPANIES. FOR PURPOSES OF THIS ARTICLE, A
LIMITED LIABILITY COMPANY TREATED AS A PARTNERSHIP FOR FEDERAL INCOME
TAX PURPOSES SHALL BE TREATED AS A PARTNERSHIP, AND A LIMITED LIABILITY
COMPANY DISREGARDED FOR FEDERAL INCOME TAX PURPOSES SHALL BE DISREGARDED
IN THE SAME MANNER AS UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER.
(C) INFORMATION REPORTING. THE COMMISSIONER MAY REQUIRE PARTNERSHIPS,
LIMITED LIABILITY COMPANIES AND OTHER PASS-THROUGH ENTITIES TO FURNISH
SUCH INFORMATION AS THE COMMISSIONER DEEMS NECESSARY TO ADMINISTER AND
ENFORCE THIS ARTICLE.
(D) CORPORATIONS. ENTITIES TAXABLE AS CORPORATIONS FOR FEDERAL INCOME
TAX PURPOSES SHALL NOT BE SUBJECT TO THE SURCHARGE IMPOSED BY THIS ARTI-
CLE.
(E) EXEMPT ENTITIES. ENTITIES EXEMPT FROM FEDERAL INCOME TAX SHALL NOT
BE SUBJECT TO THE SURCHARGE IMPOSED BY THIS ARTICLE, EXCEPT TO THE
EXTENT A PERSON OTHERWISE SUBJECT TO THIS ARTICLE IS TAXABLE UNDER ARTI-
CLE TWENTY-TWO OF THIS CHAPTER WITH RESPECT TO INCOME, GAIN OR OTHER
ITEMS ASSOCIATED WITH SUCH ENTITY.
S. 10532 7
§ 1369. WITHHOLDING FROM WAGES. (A) GENERAL. EVERY EMPLOYER REQUIRED
TO DEDUCT AND WITHHOLD TAX FROM WAGES UNDER ARTICLE TWENTY-TWO OF THIS
CHAPTER SHALL, WITH RESPECT TO WAGES PAID TO AN EMPLOYEE WHO IS A COUNTY
RESIDENT, DEDUCT AND WITHHOLD THE SURCHARGE AUTHORIZED BY THIS ARTICLE
IN SUCH MANNER AS THE COMMISSIONER SHALL PRESCRIBE.
(B) TABLES AND METHODS. THE COMMISSIONER SHALL PRESCRIBE WITHHOLDING
TABLES, PERCENTAGE METHODS, ELECTRONIC METHODS, FORMS, CERTIFICATES AND
INSTRUCTIONS NECESSARY TO IMPLEMENT WITHHOLDING UNDER THIS ARTICLE,
INCLUDING TABLES AND METHODS THAT TAKE ACCOUNT OF THE FIXED RATE AND
THRESHOLD AMOUNTS SPECIFIED IN THIS ARTICLE.
(C) CERTIFICATE OF COUNTY RESIDENCE. THE COMMISSIONER MAY REQUIRE
EMPLOYEES TO FURNISH EMPLOYERS WITH A CERTIFICATE OF COUNTY RESIDENCE OR
NONRESIDENCE IN SUCH FORM AND MANNER AS THE COMMISSIONER SHALL
PRESCRIBE.
(D) EMPLOYER SAFE HARBOR. AN EMPLOYER THAT WITHHOLDS OR DOES NOT WITH-
HOLD IN GOOD FAITH RELIANCE ON THE EMPLOYEE'S MOST RECENT CERTIFICATE OF
COUNTY RESIDENCE OR NONRESIDENCE SHALL NOT BE LIABLE FOR UNDERWITHHOLD-
ING UNDER THIS ARTICLE UNLESS THE EMPLOYER HAD ACTUAL KNOWLEDGE THAT
SUCH CERTIFICATE WAS FALSE OR MATERIALLY INACCURATE.
(E) EMPLOYEE LIABILITY PRESERVED. NO SAFE HARBOR PROVIDED TO AN
EMPLOYER UNDER SUBSECTION (D) OF THIS SECTION SHALL RELIEVE AN EMPLOYEE
OF LIABILITY FOR SURCHARGE, PENALTY OR INTEREST OTHERWISE DUE UNDER THIS
ARTICLE.
(F) FALSE CERTIFICATES. A FALSE OR MATERIALLY INACCURATE CERTIFICATE
OF COUNTY RESIDENCE OR NONRESIDENCE SHALL BE SUBJECT TO THE PENALTIES
APPLICABLE TO FALSE OR FRAUDULENT STATEMENTS UNDER ARTICLE TWENTY-TWO OF
THIS CHAPTER.
§ 1370. CREDIT FOR SURCHARGE WITHHELD; ESTIMATED SURCHARGE. (A) CREDIT
ALLOWED. AMOUNTS WITHHELD OR PAID AS ESTIMATED SURCHARGE SHALL BE CRED-
ITED AGAINST SURCHARGE LIABILITY.
(B) NO REDUCTION OF INCOME. AMOUNTS WITHHELD PURSUANT TO THIS ARTICLE
SHALL BE TREATED SOLELY AS PAYMENTS ON ACCOUNT AND SHALL NOT ALTER THE
COMPUTATION OF NET STATE TAX, BENCHMARK STATE TAX, EXCESS STATE TAX, OR
SURCHARGE LIABILITY.
(C) REFUNDS. IF THE AMOUNT WITHHELD OR OTHERWISE PAID UNDER THIS ARTI-
CLE EXCEEDS SURCHARGE LIABILITY, THE EXCESS SHALL BE REFUNDED OR CREDIT-
ED IN THE SAME MANNER AS OVERPAYMENTS UNDER ARTICLE TWENTY-TWO OF THIS
CHAPTER, SUBJECT TO LAWFUL OFFSETS AND SECTION THIRTEEN HUNDRED SEVEN-
TY-THREE OF THIS ARTICLE.
(D) ESTIMATED SURCHARGE. TAXPAYERS SUBJECT TO THE SURCHARGE IMPOSED
PURSUANT TO THIS ARTICLE SHALL MAKE PAYMENTS OF ESTIMATED SURCHARGE IN
THE SAME MANNER, AT THE SAME TIMES AND SUBJECT TO THE SAME RULES AS
ESTIMATED TAX PAYMENTS UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER.
(E) FIRST-YEAR RELIEF. FOR THE FIRST TAXABLE YEAR FOR WHICH A LOCAL
LAW ADOPTED PURSUANT TO THIS ARTICLE IS EFFECTIVE, NO ADDITION TO TAX
SHALL BE IMPOSED FOR UNDERPAYMENT OF ESTIMATED SURCHARGE TO THE EXTENT
THE UNDERPAYMENT IS ATTRIBUTABLE TO THE INITIAL ADOPTION OF SUCH LOCAL
LAW AND THE TAXPAYER ACTED IN GOOD FAITH UNDER RULES PRESCRIBED BY THE
COMMISSIONER.
§ 1371. ADMINISTRATION, ENFORCEMENT, COLLECTION AND REVIEW. (A) STATE
ADMINISTRATION. EXCEPT AS OTHERWISE PROVIDED IN THIS ARTICLE, THE
SURCHARGE IMPOSED PURSUANT TO THIS ARTICLE SHALL BE ADMINISTERED AND
COLLECTED BY THE COMMISSIONER IN THE SAME MANNER AS THE TAX IMPOSED
UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER. THE COMMISSIONER SHALL
PRESCRIBE WORKSHEETS, FORMS, AND ELECTRONIC REPORTING SPECIFICATIONS
REQUIRED TO COMPUTE BENCHMARK STATE TAX AND EXCESS STATE TAX.
S. 10532 8
(B) INCORPORATION OF ARTICLE TWENTY-TWO. ALL PROVISIONS OF ARTICLE
TWENTY-TWO OF THIS CHAPTER RELATING TO OR APPLICABLE TO PAYMENT OF ESTI-
MATED TAX, RETURNS, FILING REQUIREMENTS, PAYMENT, WITHHOLDING, EMPLOYER
STATEMENTS AND RETURNS, EMPLOYER LIABILITY FOR TAXES REQUIRED TO BE
WITHHELD, ASSESSMENT, COLLECTION, REFUNDS, CREDITS, OFFSETS, INTEREST,
CIVIL AND CRIMINAL PENALTIES, SECRECY, LIMITATIONS PERIODS, LIENS,
WARRANTS, ADMINISTRATIVE REVIEW AND JUDICIAL REVIEW SHALL APPLY TO THE
SURCHARGE IMPOSED PURSUANT TO THIS ARTICLE WITH THE SAME FORCE AND
EFFECT AS IF SUCH PROVISIONS HAD BEEN INCORPORATED IN FULL INTO THIS
ARTICLE AND HAD EXPRESSLY REFERRED TO THE SURCHARGE, EXCEPT WHERE INCON-
SISTENT WITH THIS ARTICLE.
(C) ENFORCEMENT WITH OTHER TAXES. THE COMMISSIONER MAY ENFORCE
COLLECTION OF THE SURCHARGE JOINTLY WITH TAXES IMPOSED UNDER ARTICLE
TWENTY-TWO OF THIS CHAPTER AND WITH ANY OTHER STATE-ADMINISTERED LOCAL
INCOME TAXES.
(D) COMBINED FILINGS AND PAYMENTS. THE COMMISSIONER MAY REQUIRE
COMBINED RETURNS, COMBINED EMPLOYER RETURNS, COMBINED ESTIMATED TAX
PAYMENTS, COMBINED PAYMENT VOUCHERS AND COMBINED ELECTRONIC FILINGS FOR
PURPOSES OF ARTICLE TWENTY-TWO OF THIS CHAPTER AND THIS ARTICLE.
(E) APPLICATION OF PAYMENTS. WHERE THE COMMISSIONER RECEIVES A SINGLE
PAYMENT OR COLLECTION WITH RESPECT TO STATE PERSONAL INCOME TAX AND ONE
OR MORE STATE-ADMINISTERED LOCAL INCOME TAXES OR SURCHARGES, SUCH
PAYMENT OR COLLECTION SHALL BE APPLIED PROPORTIONATELY OR IN SUCH OTHER
MANNER AS THE COMMISSIONER SHALL PRESCRIBE BY REGULATION OR INSTRUCTION.
(F) LIENS AND WARRANTS. LIENS, WARRANTS, LEVIES, INCOME EXECUTIONS AND
OTHER COLLECTION DEVICES AVAILABLE UNDER ARTICLE TWENTY-TWO OF THIS
CHAPTER SHALL APPLY TO SURCHARGE LIABILITIES UNDER THIS ARTICLE WITH THE
SAME FORCE AND EFFECT AS IF THE SURCHARGE WERE IMPOSED UNDER ARTICLE
TWENTY-TWO OF THIS CHAPTER.
(G) FUTURE AMENDMENTS. ANY AMENDMENT TO ARTICLE TWENTY-TWO OF THIS
CHAPTER ENACTED AFTER THE EFFECTIVE DATE OF THIS ARTICLE SHALL, TO THE
EXTENT APPLICABLE TO THE SURCHARGE IMPOSED UNDER THIS ARTICLE, BE DEEMED
INCORPORATED INTO THE ANALOGOUS PROVISION OR PROVISIONS OF THIS ARTICLE
AND ANY LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE, UNLESS THE LEGISLA-
TURE EXPRESSLY PROVIDES OTHERWISE.
(H) REVIEW. ALL DETERMINATIONS, NOTICES, ASSESSMENTS, REFUND DENIALS
AND OTHER ACTS OF THE COMMISSIONER UNDER THIS ARTICLE SHALL BE REVIEW-
ABLE IN THE SAME MANNER AS COMPARABLE DETERMINATIONS, NOTICES, ASSESS-
MENTS, REFUND DENIALS AND ACTS UNDER ARTICLE TWENTY-TWO OF THIS CHAPTER.
(I) COUNTY NOT TAX ADMINISTRATOR. ULSTER COUNTY SHALL NOT AUDIT,
ASSESS, COLLECT, COMPROMISE, REFUND, ENFORCE OR ISSUE BINDING INTERPRE-
TATIONS REGARDING THE SURCHARGE, EXCEPT TO THE EXTENT EXPRESSLY AUTHOR-
IZED BY THE COMMISSIONER OR BY STATE LAW.
§ 1372. LOCAL LAW ADOPTION, FILING, EFFECTIVE DATE AND REPEAL. (A)
REQUIRED CONTENTS. A LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE SHALL:
(1) STATE THAT IT IS ADOPTED PURSUANT TO THIS ARTICLE;
(2) STATE THAT THE SURCHARGE IS IMPOSED AT THE FIXED RATE OF SIXTEEN
AND SEVENTY-FIVE HUNDREDTHS PERCENT OF EXCESS STATE TAX;
(3) SPECIFY THE TAXABLE YEARS FOR WHICH IT APPLIES;
(4) SPECIFY ANY SUNSET DATE OR TERMINATION PROVISION, IF APPLICABLE;
(5) PROVIDE THAT THE SURCHARGE SHALL BE ADMINISTERED, COLLECTED, AND
ENFORCED BY THE COMMISSIONER;
(6) PROVIDE THAT ALL DEFINITIONS AND ADMINISTRATIVE PROVISIONS OF THIS
ARTICLE SHALL APPLY; AND
(7) SPECIFY WHETHER REVENUES SHALL BE DEPOSITED IN THE COUNTY GENERAL
FUND OR IN ANOTHER FUND OR ACCOUNT AUTHORIZED BY LAW.
S. 10532 9
(B) PROHIBITED LOCAL VARIATIONS. A LOCAL LAW ADOPTED PURSUANT TO THIS
ARTICLE SHALL NOT VARY THE DEFINITIONS, FIXED RATE, THRESHOLD AMOUNTS,
TAX BASE, TREATMENT OF ESTATES AND TRUSTS, FILING OBLIGATIONS, ENFORCE-
MENT PROVISIONS, WITHHOLDING RULES, REMITTANCE RULES OR TAXPAYER REME-
DIES SET FORTH IN THIS ARTICLE, EXCEPT AS EXPRESSLY AUTHORIZED BY THIS
ARTICLE.
(C) FILING UNDER MUNICIPAL HOME RULE LAW. A LOCAL LAW ADOPTED PURSUANT
TO THIS ARTICLE SHALL BE FILED IN ACCORDANCE WITH SECTION TWENTY-SEVEN
OF THE MUNICIPAL HOME RULE LAW. THE FILING REQUIREMENTS OF THIS ARTICLE
ARE IN ADDITION TO, AND NOT IN LIEU OF, ANY FILING REQUIREMENTS IMPOSED
BY THE MUNICIPAL HOME RULE LAW.
(D) ADDITIONAL FILING WITH STATE OFFICERS. NO LOCAL LAW OR AMENDMENT
ADOPTED PURSUANT TO THIS ARTICLE SHALL APPLY TO ANY TAXABLE YEAR UNLESS
A CERTIFIED COPY OF SUCH LAW OR AMENDMENT IS FILED WITH: (1) THE CLERK
OF THE ULSTER COUNTY LEGISLATURE OR SUCH OTHER OFFICER DESIGNATED BY THE
COUNTY LEGISLATURE; (2) THE ULSTER COUNTY CLERK; (3) THE SECRETARY OF
STATE; (4) THE STATE COMPTROLLER; AND (5) THE COMMISSIONER. SUCH FILING
SHALL BE COMPLETED NOT LESS THAN ONE HUNDRED EIGHTY DAYS BEFORE THE
FIRST DAY OF THE TAXABLE YEAR TO WHICH SUCH LOCAL LAW OR AMENDMENT
APPLIES, UNLESS THE COMMISSIONER WAIVES OR REDUCES SUCH PERIOD IN WRIT-
ING UPON A DETERMINATION THAT SUCH WAIVER OR REDUCTION IS CONSISTENT
WITH THE COMMISSIONER'S DUTIES UNDER THIS ARTICLE.
(E) EFFECTIVE DATE. A LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE SHALL
TAKE EFFECT ONLY ON THE FIRST DAY OF JANUARY OF A TAXABLE YEAR AND SHALL
APPLY ONLY TO TAXABLE YEARS BEGINNING ON OR AFTER SUCH DATE.
(F) AMENDMENTS. ANY AMENDMENT TO A LOCAL LAW ADOPTED PURSUANT TO THIS
ARTICLE SHALL TAKE EFFECT ONLY ON THE FIRST DAY OF JANUARY OF A TAXABLE
YEAR AND SHALL APPLY ONLY TO TAXABLE YEARS BEGINNING ON OR AFTER SUCH
DATE. NO AMENDMENT SHALL CHANGE THE SURCHARGE RATE, THRESHOLD AMOUNTS,
EXCESS STATE TAX BASE OR THE TREATMENT OF ESTATES AND TRUSTS PRESCRIBED
BY THIS ARTICLE.
(G) REPEAL, EXPIRATION OR TERMINATION. A REPEAL, EXPIRATION OR SUNSET
OF A LOCAL LAW ADOPTED PURSUANT TO THIS ARTICLE SHALL NOT AFFECT LIABIL-
ITIES, WITHHOLDING OBLIGATIONS, ESTIMATED TAX OBLIGATIONS, FILINGS,
AUDITS, ASSESSMENTS, COLLECTIONS, REFUNDS, PENALTIES, INTEREST, ADMINIS-
TRATIVE PROCEEDINGS OR JUDICIAL PROCEEDINGS FOR TAXABLE YEARS DURING
WHICH THE LOCAL LAW WAS IN EFFECT.
(H) ADMINISTRATIVE NOTICE. AFTER RECEIPT OF A CERTIFIED COPY OF A
LOCAL LAW OR AMENDMENT ADOPTED PURSUANT TO THIS ARTICLE, THE COMMISSION-
ER SHALL ISSUE SUCH NOTICES, FORMS, INSTRUCTIONS, WITHHOLDING TABLES AND
ELECTRONIC FILING SPECIFICATIONS AS THE COMMISSIONER DEEMS NECESSARY.
FAILURE TO ISSUE ANY SUCH NOTICE, FORM, INSTRUCTION, TABLE OR SPECIFICA-
TION BY A PARTICULAR DATE SHALL NOT INVALIDATE THE LOCAL LAW, BUT THE
COMMISSIONER MAY PROVIDE REASONABLE TRANSITION RELIEF FROM PENALTIES OR
ADDITIONS TO TAX ATTRIBUTABLE TO DELAYED ADMINISTRATIVE IMPLEMENTATION.
§ 1373. DEPOSIT AND DISPOSITION OF REVENUES. (A) DEPOSIT IN TRUST.
ALL REVENUE COLLECTED BY THE COMMISSIONER FROM THE SURCHARGE IMPOSED
PURSUANT TO THIS ARTICLE SHALL BE DEPOSITED DAILY WITH SUCH RESPONSIBLE
BANKS, BANKING HOUSES OR TRUST COMPANIES AS MAY BE DESIGNATED BY THE
STATE COMPTROLLER, TO THE CREDIT OF THE COMPTROLLER, IN TRUST FOR ULSTER
COUNTY.
(B) SEPARATE TRUST FUNDS. SUCH DEPOSITS SHALL BE KEPT IN TRUST AND
SEPARATE AND APART FROM ALL OTHER MONEYS IN THE POSSESSION OF THE COMP-
TROLLER. THE COMPTROLLER SHALL REQUIRE ADEQUATE SECURITY FROM ALL DEPOS-
ITORIES OF SUCH REVENUE.
S. 10532 10
(C) REFUNDS AND ADMINISTRATIVE COSTS. THE COMPTROLLER SHALL RETAIN IN
THE COMPTROLLER'S HANDS SUCH AMOUNT AS THE COMMISSIONER MAY DETERMINE TO
BE NECESSARY FOR REFUNDS, LAWFUL CREDITS, LAWFUL OFFSETS AND THE REASON-
ABLE COSTS OF THE COMMISSIONER IN ADMINISTERING, COLLECTING AND DISTRIB-
UTING THE SURCHARGE.
(D) PAYMENT OF REFUNDS. THE COMPTROLLER SHALL PAY REFUNDS OF THE
SURCHARGE TO WHICH TAXPAYERS ARE ENTITLED UNDER THIS ARTICLE OR ARTICLE
TWENTY-TWO OF THIS CHAPTER FROM AMOUNTS RETAINED PURSUANT TO SUBSECTION
(C) OF THIS SECTION.
(E) OFFSETS. BEFORE REMITTING REVENUES TO ULSTER COUNTY, THE COMP-
TROLLER SHALL PAY OR CREDIT ANY OVERPAYMENTS, AND INTEREST ON SUCH OVER-
PAYMENTS, REQUIRED TO BE OFFSET OR CREDITED UNDER STATE LAW, INCLUDING
OFFSETS CERTIFIED BY THE COMMISSIONER UNDER ARTICLE TWENTY-TWO OF THIS
CHAPTER OR OTHER APPLICABLE LAW.
(F) MONTHLY REMITTANCE. AFTER RESERVING AMOUNTS REQUIRED UNDER
SUBSECTIONS (C), (D), AND (E) OF THIS SECTION, THE COMPTROLLER SHALL, ON
OR BEFORE THE FIFTEENTH DAY OF EACH MONTH, PAY TO THE CHIEF FISCAL OFFI-
CER OF ULSTER COUNTY THE BALANCE OF SURCHARGE REVENUES COLLECTED AND
AVAILABLE FOR DISTRIBUTION.
(G) USE OF REVENUES. REVENUES REMITTED TO ULSTER COUNTY PURSUANT TO
THIS SECTION SHALL BE PAID INTO THE COUNTY TREASURY AND USED FOR COUNTY
PURPOSES AS PROVIDED BY LOCAL LAW, SUBJECT TO THE STATE CONSTITUTION,
THE LOCAL FINANCE LAW, THE COUNTY LAW AND ANY OTHER APPLICABLE PROVISION
OF LAW.
(H) REPORTS. THE COMMISSIONER AND THE COMPTROLLER MAY PROVIDE ULSTER
COUNTY WITH PERIODIC REPORTS CONCERNING SURCHARGE COLLECTIONS, REFUNDS,
ADMINISTRATIVE COSTS AND DISTRIBUTIONS, PROVIDED THAT NO REPORT SHALL
DISCLOSE CONFIDENTIAL TAXPAYER INFORMATION EXCEPT AS AUTHORIZED BY LAW.
§ 1374. REGULATIONS, FORMS AND GUIDANCE. (A) COMMISSIONER AUTHORITY.
THE COMMISSIONER MAY PROMULGATE REGULATIONS AND ISSUE FORMS,
INSTRUCTIONS, NOTICES, PUBLICATIONS, WITHHOLDING TABLES, ELECTRONIC
FILING SPECIFICATIONS AND OTHER GUIDANCE NECESSARY TO ADMINISTER THIS
ARTICLE.
(B) UNIFORM ADMINISTRATION. IN ADMINISTERING THIS ARTICLE, THE COMMIS-
SIONER MAY CONFORM PROCEDURES AND FORMS TO THOSE USED FOR ARTICLE TWEN-
TY-TWO OF THIS CHAPTER AND OTHER STATE-ADMINISTERED LOCAL INCOME TAXES,
TO THE EXTENT PRACTICABLE.
(C) RESIDENCE CERTIFICATES. THE COMMISSIONER MAY PRESCRIBE CERTIF-
ICATES OF COUNTY RESIDENCE AND NONRESIDENCE FOR EMPLOYEES, WITHHOLDING
AGENTS, FIDUCIARIES AND OTHER PERSONS AS NECESSARY TO ADMINISTER WITH-
HOLDING AND FILING OBLIGATIONS UNDER THIS ARTICLE.
(D) TRANSITIONAL RULES. THE COMMISSIONER MAY PRESCRIBE TRANSITIONAL
RULES FOR THE FIRST TAXABLE YEAR IN WHICH A LOCAL LAW ADOPTED PURSUANT
TO THIS ARTICLE IS EFFECTIVE, INCLUDING RULES FOR WITHHOLDING, ESTIMATED
TAX, EMPLOYER IMPLEMENTATION, ELECTRONIC FILING, AMENDED RETURNS AND
PENALTY RELIEF.
§ 1375. SEVERABILITY. IF ANY CLAUSE, SENTENCE, PARAGRAPH, SUBSECTION,
SECTION OR PART OF THIS ARTICLE, OR THE APPLICATION THEREOF TO ANY
PERSON, TAXPAYER, EMPLOYER, FIDUCIARY, ENTITY OR CIRCUMSTANCE, SHALL BE
ADJUDGED BY ANY COURT OF COMPETENT JURISDICTION TO BE INVALID, SUCH
JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINDER OF THIS
ARTICLE OR ITS APPLICATION TO OTHER PERSONS OR CIRCUMSTANCES, BUT SHALL
BE CONFINED IN ITS OPERATION TO THE CLAUSE, SENTENCE, PARAGRAPH,
SUBSECTION, SECTION OR PART DIRECTLY INVOLVED IN THE CONTROVERSY IN
WHICH SUCH JUDGMENT SHALL HAVE BEEN RENDERED.
S. 10532 11
§ 1376. DURATION OF AUTHORITY. THE AUTHORITY GRANTED BY THIS ARTICLE
SHALL CONTINUE UNTIL REPEALED BY ACT OF THE LEGISLATURE. ANY LOCAL LAW
ADOPTED PURSUANT TO THIS ARTICLE MAY INCLUDE A SUNSET DATE OR TERMI-
NATION PROVISION, AND ULSTER COUNTY MAY REPEAL OR AMEND SUCH LOCAL LAW
IN ACCORDANCE WITH THIS ARTICLE.
§ 2. This act shall take effect immediately; provided, however, that
no surcharge shall be imposed pursuant to article thirty-C of the tax
law unless and until Ulster county has adopted a local law satisfying
the requirements of such article.
