Legislation
SECTION 1331
Enforcement with other taxes
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1331. Enforcement with other taxes. (a) Joint assessment. If there
is assessed a tax under a city income tax surcharge imposed pursuant to
the authority of this article and there is also assessed a tax against
the same taxpayer pursuant to article twenty-two of this chapter or
under a local law enacted pursuant to the authority of article thirty or
thirty-B of this chapter or 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) Joint action. If the state tax commission takes action under such
article twenty-two or under a local law enacted pursuant to the
authority of article thirty or thirty-B of this chapter or 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 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 twenty-two of this chapter
or under a local law enacted pursuant to the authority of article thirty
or thirty-B of this chapter or article two-E of the general city law and
such city income tax surcharge.
(d) Joint deficiency action. Whenever the state tax commission takes
any action with respect to a deficiency of income tax under article
twenty-two of this chapter or under a local law enacted pursuant to the
authority of article thirty or thirty-B of this chapter or article two-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 such city income tax surcharge.
is assessed a tax under a city income tax surcharge imposed pursuant to
the authority of this article and there is also assessed a tax against
the same taxpayer pursuant to article twenty-two of this chapter or
under a local law enacted pursuant to the authority of article thirty or
thirty-B of this chapter or 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) Joint action. If the state tax commission takes action under such
article twenty-two or under a local law enacted pursuant to the
authority of article thirty or thirty-B of this chapter or 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 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 twenty-two of this chapter
or under a local law enacted pursuant to the authority of article thirty
or thirty-B of this chapter or article two-E of the general city law and
such city income tax surcharge.
(d) Joint deficiency action. Whenever the state tax commission takes
any action with respect to a deficiency of income tax under article
twenty-two of this chapter or under a local law enacted pursuant to the
authority of article thirty or thirty-B of this chapter or article two-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 such city income tax surcharge.