§ 15-109. Combined filings.

A. Notwithstanding anything to the contrary herein contained, the New
York State Tax Commission, with respect to the City of Yonkers income
tax surcharge, may require the filing of any or all of the following:

(1) A combined return which, in addition to the return provided for in
§ 15-102, may also include any of the returns required to be filed by a
resident individual of New York State pursuant to the provisions of §
651 of the New York State Tax Law and which may be required to be filed
by such individual pursuant to Article X of this chapter imposing a
nonresidents' earnings tax, any local law enacted pursuant to Article
2-E of the General City Law or Article 30 of the New York State Tax Law.

(2) A combined employer's return which, in addition to the employer's
return provided for by said Article X of this chapter, may also include
any of the employer's returns required to be filed by the same employer
pursuant to the provisions of § 674 of the New York State Tax Law and
required to be filed by such employer pursuant to Article X of this
chapter imposing a nonresident earning tax, or any local law enacted
pursuant to Article 2-E of the General City Law, or Article 30 of the
New York State Tax Law.

B. Where a combined return or employer's return is required, the State
Tax Commission may also require the payment to it of a single amount
which shall equal the total of the amounts (total taxes less any credits
or refunds) which would have been required to be paid with the returns
or employer's returns pursuant to the provisions of Article 22 of the
New York State Tax Law, and the provisions of this article or Article X
of this chapter imposing a nonresident earnings tax, or any local law
enacted pursuant to authority granted in Article 2-E of the General City
Law.