N.Y. Tax Law § 1250: Administration and collection

§ 1250. Administration and collection. The taxes imposed under the

authority of sections twelve hundred ten, twelve hundred eleven, twelve

hundred twelve and twelve hundred twelve-A shall be administered and

collected by the state tax commission in the same manner as the taxes

imposed under article twenty-eight of this chapter are administered and

collected by such commission. All of the provisions of such article

relating to or applicable to the administration and collection of the

taxes imposed by that article shall apply to the taxes imposed under the

authority of section twelve hundred ten, twelve hundred eleven, twelve

hundred twelve or twelve hundred twelve-A, including sections eleven

hundred one and eleven hundred eleven and sections eleven hundred

thirty-one through eleven hundred forty-seven, with the same force and

effect as if those provisions had been incorporated in full into this

article and had expressly referred to the taxes imposed under sections

twelve hundred ten through twelve hundred twelve-A, except to the extent

that any provisions of such article twenty-eight are either inconsistent

with a provision of this article or are not relevant to this article.

For purposes of this article, the term "tax" in part IV of such article

twenty-eight shall include any tax imposed under the authority of

section twelve hundred ten, twelve hundred eleven, twelve hundred twelve

or twelve hundred twelve-A. Wherever there is joint collection of state

and local taxes, it shall be deemed that such collections shall

represent proportionally the applicable state and local taxes in

determining the amount to be remitted to local taxing jurisdictions.