Legislation
SECTION 15-107
Enforcement with other taxes
Yonkers Income Tax Surcharge (YTS) CHAPTER ROOT, ARTICLE 9
§ 15-107. Enforcement with other taxes.
A. Joint assessments. If there is assessed a tax under a city income
tax surcharge imposed pursuant to this article and there is also
assessed a tax against the same taxpayer pursuant to Article 22 of the
New York State Tax Law or under a local law enacted pursuant to the
authority of Article 30 or 30-B of the New York State Tax Law or Article
2-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 22 or under a local law enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-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 the City of
Yonkers 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 22 of the New York State
Tax Law or under a local law enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-E of the
General City Law and the City of Yonkers Income Tax Surcharge Law.
D. Joint deficiency action. Whenever the State Tax Commission takes
any action with respect to a deficiency of income tax under Article 22
of the New York State Tax Law or under a local law enacted pursuant to
the authority of Article 30 or 30-B of the New York State Tax Law or
Article 2-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 the City of Yonkers City Income Tax
Surcharge Law.
A. Joint assessments. If there is assessed a tax under a city income
tax surcharge imposed pursuant to this article and there is also
assessed a tax against the same taxpayer pursuant to Article 22 of the
New York State Tax Law or under a local law enacted pursuant to the
authority of Article 30 or 30-B of the New York State Tax Law or Article
2-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 22 or under a local law enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-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 the City of
Yonkers 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 22 of the New York State
Tax Law or under a local law enacted pursuant to the authority of
Article 30 or 30-B of the New York State Tax Law or Article 2-E of the
General City Law and the City of Yonkers Income Tax Surcharge Law.
D. Joint deficiency action. Whenever the State Tax Commission takes
any action with respect to a deficiency of income tax under Article 22
of the New York State Tax Law or under a local law enacted pursuant to
the authority of Article 30 or 30-B of the New York State Tax Law or
Article 2-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 the City of Yonkers City Income Tax
Surcharge Law.