N.Y. TAX Law § 857

§ 857. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in full into\nthis article and had been specifically adjusted for and expressly\nreferred to the tax imposed by this article, except to the extent that\nany provision is either inconsistent with a provision of this article or\nis not relevant to this article. Notwithstanding the preceding sentence,\nno credit against tax in article twenty-two of this chapter can be used\nto offset the tax due under this article.\n (b) Notwithstanding any other law to the contrary, the commissioner\nmay require that all filings of forms or returns under this article must\nbe filed electronically and all payments of tax must be paid\nelectronically. The commissioner may prescribe the methods for quarterly\nfilings by electing employers, including but not limited to, the\ninclusion of specific employee-level detail.\n