N.Y. Tax Law § 475: General powers of the tax commission

§ 475. General powers of the tax commission. The powers conferred

upon the tax commission by sections one hundred seventy-one and one

hundred seventy-one-b of this chapter shall, so far as applicable, be

exercisable with respect to the provisions of this article. Such

commission may require returns to be filed with it at such times and

containing such information as it may prescribe and in such event the

fact that a person's name is signed to the return shall be prima facie

evidence for all purposes that the return was actually signed by such

person. Notwithstanding any other provision of this article, the tax

commission may enter into an agreement with any city of this state which

is authorized to impose a tax similar to that imposed by this article to

provide for the joint administration, in whole or in part, of such

taxes.