N.Y. Tax Law § 488: Joint administration

§ 488. 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 article

twenty and 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.