N.Y. SOS Law § 106-C

§ 106-c. Crediting of overpayment of tax to obligation of public\nassistance recipients. 1. The commissioner shall enter into an agreement\nwith the commissioner of taxation and finance which shall set forth the\nprocedures for the crediting of overpayments of tax owed to an\nindividual taxpayer, estate or trust to the repayment of overpayments of\ngrants and allowances owed to the department or a social services\ndistrict by such person pursuant to the provisions of section one\nhundred seventy-one-f of the tax law and is authorized to furnish to the\ncommissioner of taxation and finance such information and to take such\nother actions as may be necessary to carry out the agreement provided\nfor in such section, for the crediting of overpayments of tax to\nrepayment of overpayments of public assistance.\n The department shall by regulation establish procedures by which any\nindividual, estate or trust which is the subject of a certification to\nthe department of taxation and finance in accordance with such agreement\nmay contest such certification. Such regulations and the notice required\nby subdivision three of section one hundred seventy-one-f of the tax law\nshall set forth defenses which may be available to the individual,\nestate or trust to contest such certification and the manner in which a\nreview of the certification based on such defenses may be obtained.\n 2. In accordance with such agreement and the provisions of section one\nhundred seventy-one-f of the tax law, the department shall be entitled\nto receive payments to satisfy the payment obligation of a person\nreceiving or who has received grants and allowances pursuant to section\none hundred thirty-one-a, section one hundred thirty-one-s, section\nthree hundred one, and section three hundred fifty-j of this chapter, in\naccordance with a written final determination of the department or a\nsocial services district, provided that no proceeding for administrative\nor judicial review shall then be pending and the time for initiation of\nsuch proceeding shall have expired.\n