New York § 1311 Enforcement with other taxes

New York Statutes

§ 1311 — Enforcement with other taxes

New York § 1311

Law TAXTax

Art. 30City Personal Income Tax

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N.Y. Tax § 1311 (2026).

Text

§ 1311. Enforcement with other taxes.

(a)If there is assessed a tax\nunder a city income tax imposed pursuant to the authority of this\narticle and there is also assessed a tax or taxes against the same\ntaxpayer pursuant to article twenty-two or articles twenty-two and\ntwenty-three of this chapter or under a local law enacted pursuant to\nthe authority of article two-E of the general city law and payment of a\nsingle amount is required under the provisions of this article, such\npayment shall be deemed to have been made with respect to the taxes so\nassessed in proportion to the amounts of such taxes due, including tax,\npenalties, interest and additions to tax.\n (b) If the state tax commission takes action under such article\ntwenty-two or articles twenty-two and twenty-three or un

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§ 1311. Enforcement with other taxes. (a) If there is assessed a tax\nunder a city income tax imposed pursuant to the authority of this\narticle and there is also assessed a tax or taxes against the same\ntaxpayer pursuant to article twenty-two or articles twenty-two and\ntwenty-three of this chapter or under a local law enacted pursuant to\nthe authority of article two-E of the general city law and payment of a\nsingle amount is required under the provisions of this article, such\npayment shall be deemed to have been made with respect to the taxes so\nassessed in proportion to the amounts of such taxes due, including tax,\npenalties, interest and additions to tax.\n (b) If the state tax commission takes action under such article\ntwenty-two or articles twenty-two and twenty-three or under a local law\nenacted pursuant to the authority of article two-E of the general city\nlaw with respect to the enforcement and collection of the tax or taxes\nassessed under such articles the state tax commission shall, wherever\npossible, accompany such action with a similar action under similar\nenforcement and collection provisions of such city income tax.\n (c) Any moneys collected as a result of such joint action shall be\ndeemed to have been collected in proportion to the amounts due,\nincluding tax, penalties, interest and additions to tax, under article\ntwenty-two or articles twenty-two and twenty-three of this chapter and\nsuch city income tax.\n (d) Whenever the state tax commission takes any action with respect to\na deficiency of income tax under article twenty-two or articles\ntwenty-two and twenty-three of this chapter or under a local law enacted\npursuant to the authority of article two-E of the general city law,\nother than the action set forth in subdivision (a) of this section, it\nmay in its discretion accompany such action with a similar action under\nsuch city income tax.\n