§ 1331 — Enforcement with other taxes

New York § 1331

• Jurisdiction: New York
• Law TAX: Tax
• Art. 30-A: City Income Tax Surcharge

Text

§ 1331. Enforcement with other taxes. (a) Joint assessment. If there\nis assessed a tax under a city income tax surcharge imposed pursuant to\nthe authority of this article and there is also assessed a tax against\nthe same taxpayer pursuant to article twenty-two of this chapter or\nunder a local law enacted pursuant to the authority of article thirty or\nthirty-B of this chapter or article two-E of the general city law and\npayment of a single amount is required under the provisions of this\narticle, such payment shall be deemed to have been made with respect to\nthe taxes so assessed in proportion to the amounts of such taxes due,\nincluding tax, penalties, interest and additions to tax.\n (b) Joint action. If the state tax commission takes action under such\narticle twenty-two or under a local law enacted pursuant to the\nauthority of article thirty or thirty-B of this chapter or article two-E\nof the general city law with respect to the enforcement and collection\nof the tax or taxes assessed under such articles the state tax\ncommission shall, wherever possible, accompany such action with a\nsimilar action under similar enforcement and collection provisions of\nsuch city income tax surcharge.\n (c) Apportionment of moneys collected by joint action. Any moneys\ncollected as a result of such joint action shall be deemed to have been\ncollected in proportion to the amounts due, including tax, penalties,\ninterest and additions to tax, under article twenty-two of this chapter\nor under a local law enacted pursuant to the authority of article thirty\nor thirty-B of this chapter or article two-E of the general city law and\nsuch city income tax surcharge.\n (d) Joint deficiency action. Whenever the state tax commission takes\nany action with respect to a deficiency of income tax under article\ntwenty-two of this chapter or under a local law enacted pursuant to the\nauthority of article thirty or thirty-B of this chapter or article two-E\nof the general city law, other than the action set forth in subsection\n(a) of this section, it may in its discretion accompany such action with\na similar action under such city income tax surcharge.\n