A 11460

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   11460
                           I N  A S S E M B L Y
                               May 19, 2026
                                ___________
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Shrestha) --
   read once and referred to the Committee on Ways and Means
 AN  ACT to amend the tax law, in relation to establishing a property tax
   offset in Ulster county
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section 1. The tax law is amended by adding a new article 30-C to read
 as follows:
                               ARTICLE 30-C
                     ULSTER COUNTY PROPERTY TAX OFFSET
 SECTION 1360. DEFINITIONS.
         1361. AUTHORITY TO IMPOSE SURCHARGE.
         1362. PERSONS SUBJECT TO SURCHARGE.
         1363. EXCESS STATE TAX; RATE; THRESHOLDS.
         1364. COUNTY  RESIDENT,  COUNTY NONRESIDENT AND PART-YEAR COUNTY
                 RESIDENT INDIVIDUALS.
         1365. RETURNS AND LIABILITIES.
         1366. CHANGE OF COUNTY RESIDENT STATUS DURING TAXABLE YEAR.
         1367. ESTATES AND TRUSTS.
         1368. PARTNERSHIPS, LIMITED  LIABILITY  COMPANIES,  CORPORATIONS
                 AND EXEMPT ENTITIES.
         1369. WITHHOLDING FROM WAGES.
         1370. CREDIT FOR SURCHARGE WITHHELD; ESTIMATED SURCHARGE.
         1371. ADMINISTRATION, ENFORCEMENT, COLLECTION AND REVIEW.
         1372. LOCAL LAW ADOPTION, FILING, EFFECTIVE DATE AND REPEAL.
         1373. DEPOSIT AND DISPOSITION OF REVENUES.
         1374. REGULATIONS, FORMS AND GUIDANCE.
         1375. SEVERABILITY.
         1376. DURATION OF AUTHORITY.
   § 1360. DEFINITIONS. (A) DEFINITIONS. FOR PURPOSES OF THIS ARTICLE:
   (1) "COUNTY" MEANS THE COUNTY OF ULSTER.
   (2)  "SURCHARGE" MEANS THE ULSTER COUNTY RESIDENT INCOME TAX SURCHARGE
 AUTHORIZED BY THIS ARTICLE.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15934-01-6
 A. 11460                            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
 A. 11460                            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
 A. 11460                            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.
 A. 11460                            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
 A. 11460                            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.
 A. 11460                            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.
 A. 11460                            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.
 A. 11460                            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.
 A. 11460                           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.
 A. 11460                           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.