§ 488. Joint administration. 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 tax imposed by article
twenty and article twenty-A of this chapter, including the joint
reporting of information, 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
such articles, or any license under such articles shall be on a joint
basis.