2015 New York Laws
TAX - Tax
Article 30 - (Tax) CITY PERSONAL INCOME TAX
1311 - Enforcement with other taxes.

  1311.  Enforcement with other taxes. (a) If there is assessed a tax
  under a city income tax  imposed  pursuant  to  the  authority  of  this
  article  and  there  is  also  assessed  a tax or taxes against the same
  taxpayer pursuant to  article  twenty-two  or  articles  twenty-two  and
  twenty-three  of  this  chapter or under a local law enacted pursuant to
  the authority of article two-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) If the state  tax  commission  takes  action  under  such  article
  twenty-two  or articles twenty-two and twenty-three or under a local law
  enacted pursuant to the authority of article two-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 such city income tax.
(c) 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
  twenty-two  or  articles twenty-two and twenty-three of this chapter and
  such city income tax.
(d) Whenever the state tax commission takes any action with respect to
  a  deficiency  of  income  tax  under  article  twenty-two  or  articles
  twenty-two and twenty-three of this chapter or under a local law enacted
  pursuant  to  the  authority  of  article two-E of the general city law,
  other than the action set forth in subdivision (a) of this  section,  it
  may  in its discretion accompany such action with a similar action under
  such city income tax.