Section 11-526. Overpayment

(a)  General.  The commissioner of finance,
  within the applicable period of limitations, may credit  an  overpayment
  of tax and interest on such overpayment against any liability in respect
  of  any  tax  imposed  by this chapter or by chapters six, seventeen and
  nineteen of this title, on the person  who  made  overpayment,  and  the
  balance shall be refunded.
    (b)  Credits  against  estimated  tax. The commissioner of finance may
  prescribe regulations providing for the crediting against the  estimated
  tax  for  any taxable year of the amount determined to be an overpayment
  of the tax for a preceding taxable year. If any overpayment of tax is so
  claimed as a credit against estimated tax  for  the  succeeding  taxable
  year,  such  amount  shall be considered as a payment of the tax for the
  succeeding taxable year (whether or not  claimed  as  a  credit  in  the
  declaration  of  estimated tax for such succeeding taxable year), and no
  claim for credit or refund of such overpayment shall be allowed for  the
  taxable year for which the overpayment arises.
    (c)  Rule  where  no tax liability. If there is no tax liability for a
  period in respect of which an amount is paid as tax, such  amount  shall
  be considered an overpayment.
    (d)  Assessment  and collection after limitation period. If any amount
  of income tax is assessed or  collected  after  the  expiration  of  the
  period  of limitations properly applicable thereto, such amount shall be
  considered an overpayment.
    (e) Notwithstanding any provision of law in article fifty-two  of  the
  civil  practice  law  and  rules to the contrary, the procedures for the
  enforcement of money judgments shall not  apply  to  the  department  of
  finance,  or to any officer or employee of the department of finance, as
  a garnishee, with respect to any amount  of  money  to  be  refunded  or
  credited to a taxpayer under this chapter.