§ 807 — Enforcement with other taxes

§ 807. Enforcement with other taxes. (a) Joint assessment. If there is\nassessed a tax under this article and there is also assessed a tax\nagainst the same taxpayer pursuant to article twenty-two of this chapter\nor under a local law enacted pursuant to the authority of article\nthirty, article thirty-A, or article thirty-B of this chapter, 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, interested and additions to tax.\n (b) Joint action. If the commissioner takes action under such article\ntwenty-two or under a local law enacted pursuant to the authority of\narticle thirty, thirty-A, or thirty-B of this chapter with respect to\nthe enforcement and collection of the tax or taxes assessed under such\narticles, the commissioner shall, whenever possible and necessary,\naccompany such action with a similar action under similar enforcement\nand collection provisions of the tax imposed by this article.\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\nthirty, thirty-A, or thirty-B of this chapter and the tax imposed by\nthis article.\n (d) Joint deficiency action. Whenever the commissioner takes any\naction 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, thirty-A, or thirty-B of this chapter,\nother than the action set forth in subsection (a) of this section, the\ncommissioner may in his or her discretion accompany such action with a\nsimilar action under this article.\n