§ 15-107 — Enforcement with other taxes

New York § 15-107

• Jurisdiction: New York
• Law YTS: Yonkers income tax surcharge
• Art. 9: Income Tax Surcharge

Text

§ 15-107. Enforcement with other taxes.\n A. Joint assessments. If there is assessed a tax under a city income\ntax surcharge imposed pursuant to this article and there is also\nassessed a tax against the same taxpayer pursuant to Article 22 of the\nNew York State Tax Law or under a local law enacted pursuant to the\nauthority of Article 30 or 30-B of the New York State Tax Law or Article\n2-E of the General City Law and payment of a single amount is required\nunder the provisions of this article, such payment shall be deemed to\nhave been made with respect to the taxes so assessed in proportion to\nthe amounts of such taxes due, including tax penalties, interest and\nadditions to tax.\n B. Joint action. If the State Tax Commission takes action under such\nArticle 22 or under a local law enacted pursuant to the authority of\nArticle 30 or 30-B of the New York State Tax Law or Article 2-E of the\nGeneral City Law with respect to the enforcement and collection of the\ntax or taxes assessed under such articles, the State Tax Commission\nshall, wherever possible, accompany such action with a similar action\nunder similar enforcement and collection provisions of the City of\nYonkers 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 22 of the New York State\nTax Law or under a local law enacted pursuant to the authority of\nArticle 30 or 30-B of the New York State Tax Law or Article 2-E of the\nGeneral City Law and the City of Yonkers Income Tax Surcharge Law.\n D. Joint deficiency action. Whenever the State Tax Commission takes\nany action with respect to a deficiency of income tax under Article 22\nof the New York State Tax Law or under a local law enacted pursuant to\nthe authority of Article 30 or 30-B of the New York State Tax Law or\nArticle 2-E of the General City Law, other than the action set forth in\nSubsection A of this section, it may, in its discretion, accompany such\naction with a similar action under the City of Yonkers City Income Tax\nSurcharge Law.\n