Tax Law, § 8(b)(1) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-105(b)(1)

If a husband and wife are required by the State Tax Commission to file in the manner set forth in section 264.1 of this Part (i.e., on a single form) and if the sum of the payments by either spouse, including withheld and estimated taxes, exceeds the amount of the tax for which such spouse is separately liable, the excess may be applied by the State Tax Commission to the credit of the other spouse if the sum of the payments by such other spouse, including withheld and estimated taxes, is less than the amount of the tax for which such other spouse is separately liable.