Section 171-N. Certain overpayments credited against outstanding tax debts owed to other states

(1) For the purposes of this section:    (a) "overpayment" means an amount requested for  refund  or  otherwise
  determined  to  be  in  excess  of  that  owed,  with respect to any tax
  administered by the commissioner and remaining after application, as may
  be determined by the commissioner, to the satisfaction of debts owed  by
  a taxpayer to this state or the federal government;
    (b) "taxpayer" means any individual, corporation, partnership, limited
  liability  partnership  or  company,  partner,  member, manager, estate,
  trust, fiduciary or entity, who or which has made an overpayment of  any
  tax administered by the commissioner;
    (c)  "tax debt" means any past due, legally enforceable tax obligation
  owed any other state administering that tax, which arises  from  (i)  an
  enforceable  judgment  of  a court of competent jurisdiction which is no
  longer subject to judicial review, or (ii) an enforceable  determination
  of  an  administrative body which is no longer subject to administrative
  or judicial review, or (iii) an assessment or  determination  (including
  self-assessment  or  self-assessed determination) which has become final
  or finally and irrevocably fixed and no longer subject to administrative
  or judicial review; and
    (d) "claimant state" means any state which requests application of  an
  overpayment to a tax debt.
    (2)  The  commissioner may, in his or her discretion, agree to pay the
  whole or part of an overpayment of tax administered by the  commissioner
  to a claimant state owed a tax debt by a taxpayer, provided the claimant
  state   grants  substantially  similar  privileges  to  this  state.  An
  agreement with a claimant state must provide  for  thirty  days  advance
  written  notice to, and an opportunity for, taxpayers to present written
  or oral evidence about application of their overpayments to tax debts. A
  proceeding may be commenced by a taxpayer within  four  months  after  a
  copy of a decision adverse to the taxpayer is mailed to the taxpayer for
  judicial  review  of  the  decision  in  the  manner provided by article
  seventy-eight of the civil practice law and rules. Article forty of this
  chapter shall not apply to any  hearing  or  proceeding  on  whether  an
  overpayment  may  be  applied  to  a  tax  debt  in accordance with this
  section. The remedy provided by this section for review of hearings  and
  proceedings  shall  be  the  exclusive  remedy  available  to judicially
  determine whether an overpayment  may  be  applied  to  a  tax  debt  in
  accordance  with this section. The amount of a tax debt remaining due as
  certified by a claimant state shall  be  prima  facie  evidence  of  the
  correct amount of a tax debt.