N.Y. TAX Law § 475

§ 475. General powers of the tax commission. The powers conferred\nupon the tax commission by sections one hundred seventy-one and one\nhundred seventy-one-b of this chapter shall, so far as applicable, be\nexercisable with respect to the provisions of this article. Such\ncommission may require returns to be filed with it at such times and\ncontaining such information as it may prescribe and in such event the\nfact that a person's name is signed to the return shall be prima facie\nevidence for all purposes that the return was actually signed by such\nperson. Notwithstanding any other provision of this article, the tax\ncommission may enter into an agreement with any city of this state which\nis authorized to impose a tax similar to that imposed by this article to\nprovide for the joint administration, in whole or in part, of such\ntaxes.\n