N.Y. Tax Law § 482-a: Joint administration

§ 482-a. Joint administration. In addition to the powers granted to

the tax commission in this chapter, the commission is hereby authorized

to make provisions pursuant to rules and regulations for the joint

administration, in whole or in part, of the tax imposed by this article

and the cigarette marketing standards contained in article twenty-A of

this chapter, including the joint reporting of information, and for that

purpose to prescribe that any of the commission's functions under such

articles, and any returns, forms, statements, documents or information

to be submitted to the commission under such articles, any books and

records to be kept for purposes of such articles, or any license under

such articles shall be on a joint basis.