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This entry was published on 2014-09-22
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SECTION 807
Enforcement with other taxes
Tax (TAX) CHAPTER 60, ARTICLE 23
§ 807. Enforcement with other taxes. (a) Joint assessment. If there is
assessed a tax under this article and there is also assessed a tax
against the same taxpayer pursuant to article twenty-two of this chapter
or under a local law enacted pursuant to the authority of article
thirty, article thirty-A, or article thirty-B of this chapter, 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, interested and additions to tax.

(b) Joint action. If the commissioner takes action under such article
twenty-two or under a local law enacted pursuant to the authority of
article thirty, thirty-A, or thirty-B of this chapter with respect to
the enforcement and collection of the tax or taxes assessed under such
articles, the commissioner shall, whenever possible and necessary,
accompany such action with a similar action under similar enforcement
and collection provisions of the tax imposed by this article.

(c) Apportionment of moneys collected by joint action. 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 of this chapter
or under a local law enacted pursuant to the authority of article
thirty, thirty-A, or thirty-B of this chapter and the tax imposed by
this article.

(d) Joint deficiency action. Whenever the commissioner takes any
action with respect to a deficiency of income tax under article
twenty-two of this chapter or under a local law enacted pursuant to the
authority of article thirty, thirty-A, or thirty-B of this chapter,
other than the action set forth in subsection (a) of this section, the
commissioner may in his or her discretion accompany such action with a
similar action under this article.