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This entry was published on 2014-09-22
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SECTION 1311
Enforcement with other taxes
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 1311. Enforcement with other taxes. (a) If there is assessed a tax
under a city income tax imposed pursuant to the authority of this
article and there is also assessed a tax or taxes against the same
taxpayer pursuant to article twenty-two or articles twenty-two and
twenty-three of this chapter or under a local law enacted pursuant to
the authority of article two-E of the general city law and payment of a
single amount is required under the provisions of this article, such
payment shall be deemed to have been made with respect to the taxes so
assessed in proportion to the amounts of such taxes due, including tax,
penalties, interest and additions to tax.

(b) If the state tax commission takes action under such article
twenty-two or articles twenty-two and twenty-three or under a local law
enacted pursuant to the authority of article two-E of the general city
law with respect to the enforcement and collection of the tax or taxes
assessed under such articles the state tax commission shall, wherever
possible, accompany such action with a similar action under similar
enforcement and collection provisions of such city income tax.

(c) Any moneys collected as a result of such joint action shall be
deemed to have been collected in proportion to the amounts due,
including tax, penalties, interest and additions to tax, under article
twenty-two or articles twenty-two and twenty-three of this chapter and
such city income tax.

(d) Whenever the state tax commission takes any action with respect to
a deficiency of income tax under article twenty-two or articles
twenty-two and twenty-three of this chapter or under a local law enacted
pursuant to the authority of article two-E of the general city law,
other than the action set forth in subdivision (a) of this section, it
may in its discretion accompany such action with a similar action under
such city income tax.