New York Consolidated Laws, Tax Law - TAX § 171-p. Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York

(1) For purposes of this section:

(2) The commissioner may implement procedures under which any cost or fee imposed or charged by the United States or any state, with respect to payment or remittance of a taxpayer's overpayment to satisfy a tax debt of the taxpayer, must not be credited by the commissioner to payment or satisfaction of the tax debt, must be deemed to be part of the taxpayer's tax debt, and must be eligible for offset against the taxpayer's overpayment to the extent permitted by law.  The commissioner may also implement procedures under which any cost or fee imposed or charged by the United States or any other state, with respect to any other payment or remittance of a taxpayer's overpayment or a vendor payment to satisfy a debt of the taxpayer or the person who is owed the vendor payment as authorized by section one hundred seventy-one-t of this article, must not be credited by the state of New York to payment or satisfaction of the debt, must be deemed to be part of the taxpayer's or person's debt, and must be eligible for offset against the taxpayer's overpayment or the person's vendor payment to the extent permitted by law.