2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
289-F - Joint administration of taxes.

§  289-f.  Joint  administration  of  taxes. 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 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  automotive  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
  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
  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.