N.Y. TAX Law § 289-F

§ 289-f. Joint administration of taxes. In addition to the powers\ngranted to the commissioner in this chapter, the commissioner is hereby\nauthorized to make provisions pursuant to rules and regulations for the\njoint administration, in whole or in part, of the state and local taxes\nimposed by article twenty-eight and authorized to be imposed by article\ntwenty-nine of this chapter upon the sale of motor fuel or diesel motor\nfuel and the taxes imposed and authorized to be imposed by this article,\nincluding the joint reporting, assessment, collection, determination and\nrefund of such taxes, and for that purpose to prescribe that any of the\ncommissioner's functions under such articles, and any returns, forms,\nstatements, documents or information to be submitted to the commissioner\nunder such articles, any books and records to be kept for purposes of\nthe taxes imposed or authorized to be imposed by such articles, any\nschedules of amounts to be collected under such articles, any\nregistration required under such articles, and the payment of taxes\nunder such articles shall be on a joint basis with respect to the taxes\nimposed by such articles.\n