§ 289-f. Joint administration of taxes. In addition to the powers
granted to the commissioner in this chapter, the commissioner 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 motor fuel or diesel motor
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
commissioner's functions under such articles, and any returns, forms,
statements, documents or information to be submitted to the commissioner
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.