N.Y. Tax Law § 289-f: Joint administration of taxes

§ 289-f. Joint administration of taxes. In addition to the powers

granted to the commissioner in this chapter, the commissioner is hereby

authorized to make provisions pursuant to rules and regulations for the

joint administration, in whole or in part, of the state and local taxes

imposed by article twenty-eight and authorized to be imposed by article

twenty-nine of this chapter upon the sale of motor fuel or diesel motor

fuel and the taxes imposed and authorized to be imposed by this article,

including the joint reporting, assessment, collection, determination and

refund of such taxes, and for that purpose to prescribe that any of the

commissioner's functions under such articles, and any returns, forms,

statements, documents or information to be submitted to the commissioner

under such articles, any books and records to be kept for purposes of

the taxes imposed or authorized to be imposed by such articles, any

schedules of amounts to be collected under such articles, any

registration required under such articles, and the payment of taxes

under such articles shall be on a joint basis with respect to the taxes

imposed by such articles.