N.Y. Tax Law § 1311: Enforcement with other taxes

§ 1311. Enforcement with other taxes. (a) If there is assessed a tax

under a city income tax imposed pursuant to the authority of this

article and there is also assessed a tax or taxes against the same

taxpayer pursuant to article twenty-two or articles twenty-two and

twenty-three of this chapter or under a local law enacted pursuant to

the authority of article two-E of the general city law and payment of a

single amount is required under the provisions of this article, such

payment shall be deemed to have been made with respect to the taxes so

assessed in proportion to the amounts of such taxes due, including tax,

penalties, interest and additions to tax.

(b) If the state tax commission takes action under such article

twenty-two or articles twenty-two and twenty-three or under a local law

enacted pursuant to the authority of article two-E of the general city

law with respect to the enforcement and collection of the tax or taxes

assessed under such articles the state tax commission shall, wherever

possible, accompany such action with a similar action under similar

enforcement and collection provisions of such city income tax.

(c) Any moneys collected as a result of such joint action shall be

deemed to have been collected in proportion to the amounts due,

including tax, penalties, interest and additions to tax, under article

twenty-two or articles twenty-two and twenty-three of this chapter and

such city income tax.

(d) Whenever the state tax commission takes any action with respect to

a deficiency of income tax under article twenty-two or articles

twenty-two and twenty-three of this chapter or under a local law enacted

pursuant to the authority of article two-E of the general city law,

other than the action set forth in subdivision (a) of this section, it

may in its discretion accompany such action with a similar action under

such city income tax.