§ 1332. Administration, collection and review. (a) General. Except as otherwise provided in this article, any city income tax surcharge imposed pursuant to the authority of this article shall be administered and collected by the commissioner in the same manner as the tax imposed by article twenty-two of this chapter is administered and collected by the commissioner. All of the provisions of article twenty-two of this chapter relating to or applicable to payment of estimated tax, returns, payment of tax, claim of right adjustment, withholding of tax from wages, employer's statements and returns, employer's liability for taxes required to be withheld and all other provisions of article twenty-two of this chapter relating to or applicable to the administration, collection, liability for and review of the tax imposed by article twenty-two, including sections six hundred fifty-two through six hundred fifty-four, sections six hundred fifty-seven through six hundred fifty-nine, sections six hundred sixty-one and six hundred sixty-two, sections six hundred seventy-one and six hundred seventy-two, sections six hundred seventy-four through six hundred seventy-eight and sections six hundred eighty-one through six hundred ninety-seven of this chapter, inclusive, shall apply to a city income tax surcharge imposed pursuant to the authority of this article with the same force and effect as if those provisions had been incorporated in full into this article, and had expressly referred to the city income tax surcharge imposed pursuant to the authority of this article, except where inconsistent with a provision of this article. Whenever there is joint collection of state personal income tax, city personal income tax, city income tax surcharge or city nonresident earnings taxes, it shall be deemed that such collection shall represent proportionately the applicable state personal income tax, city personal income tax, city income tax surcharge or city nonresident earnings taxes in determining the amount to be remitted to the city.

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(b) Payment to designated depositories. The state tax commission, in its discretion, may require or permit any or all persons liable for any city income tax surcharge imposed pursuant to the authority of this article to make payments on account of estimated city income tax surcharge and payment of any city income tax surcharge, penalty or interest of such banks, banking houses or trust companies designated by the state tax commission and to file returns with such banks, banking houses or trust companies, as agent of the state tax commission, in lieu of paying a city income tax surcharge imposed pursuant to the authority of this article directly to the state tax commission. However, the state tax commission shall designate only such banks, banking houses or trust companies which are designated by the comptroller as depositories of the state.

(c) Combined filings. Notwithstanding any other provisions of this article, any law imposing a city income tax surcharge pursuant to the authority of this article shall provide that the state tax commission may require:

(1) the filing of any or all of the following:

(A) a combined return which, in addition to the return provided for in section thirteen hundred twenty-six, may also include any of the returns required to be filed by a resident individual of New York state pursuant to the provisions of section six hundred fifty-one of this chapter and which may be required to be filed by such individual pursuant to any local law enacted pursuant to the authority of Article 30-E of the general city law, and

(B) a combined employer's return which, in addition to the employer's return provided for by any law enacted pursuant to the authority of this article, may also include any of the employer's returns required to be filed by the same employer pursuant to the provisions of section six hundred seventy-four of this chapter and required to be filed by such employer pursuant to any local law enacted under the authority of Article 30-E of the general city law, and

(2) where a combined return or employer's return is required, and with respect to the payment of estimated tax, the state tax commission may also require the payment to it of a single amount which shall equal the total of the amounts (total taxes less any credits or refunds) which would have been required to be paid with the returns or employer's returns or in payment of estimated tax pursuant to the provisions of article twenty-two of this chapter, and the provisions of local laws enacted under the authority of this Article -E of the general city law.

(d) Liability for failure to pay estimated tax. For the tax year in which such local law is enacted, no addition to the tax shall be imposed, pursuant to subsection (c) of section six hundred eighty-five of this chapter, through the operation of the provisions of this § of the underpayment of estimated tax as the result of a local law enacted pursuant to paragraph (iii) of subsection (c) of section thirteen hundred twenty-one of this article.