N.Y. Yonkers income tax surcharge § 15-107: Enforcement with other taxes

§ 15-107. Enforcement with other taxes.

A. Joint assessments. If there is assessed a tax under a city income

tax surcharge imposed pursuant to this article and there is also

assessed a tax against the same taxpayer pursuant to Article 22 of the

New York State Tax Law or under a local law enacted pursuant to the

authority of Article 30 or 30-B of the New York State Tax Law or Article

2-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 22 or under a local law enacted pursuant to the authority of

Article 30 or 30-B of the New York State Tax Law or Article 2-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 the City of

Yonkers 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 22 of the New York State

Tax Law or under a local law enacted pursuant to the authority of

Article 30 or 30-B of the New York State Tax Law or Article 2-E of the

General City Law and the City of Yonkers Income Tax Surcharge Law.

D. Joint deficiency action. Whenever the State Tax Commission takes

any action with respect to a deficiency of income tax under Article 22

of the New York State Tax Law or under a local law enacted pursuant to

the authority of Article 30 or 30-B of the New York State Tax Law or

Article 2-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 the City of Yonkers City Income Tax

Surcharge Law.