N.Y. Tax Law § 1331: Enforcement with other taxes

§ 1331. Enforcement with other taxes. (a) Joint assessment. If there

is assessed a tax under a city income tax surcharge imposed pursuant to

the authority of this article and there is also assessed a tax against

the same taxpayer pursuant to article twenty-two of this chapter or

under a local law enacted pursuant to the authority of article thirty or

thirty-B of this chapter or 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) Joint action. If the state tax commission takes action under such

article twenty-two or under a local law enacted pursuant to the

authority of article thirty or thirty-B of this chapter or 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 surcharge.

(c) Apportionment of moneys collected by joint action. 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 of this chapter

or under a local law enacted pursuant to the authority of article thirty

or thirty-B of this chapter or article two-E of the general city law and

such city income tax surcharge.

(d) Joint deficiency action. Whenever the state tax commission takes

any action with respect to a deficiency of income tax under article

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

authority of article thirty or thirty-B of this chapter or article two-E

of the general city law, other than the action set forth in subsection

(a) of this section, it may in its discretion accompany such action with

a similar action under such city income tax surcharge.