N.Y. YTS Law § 15-123

§ 15-123. Combined returns and employer's returns.\n A. The State Tax Commission may require the filing of any or all of\nthe following:\n (1) A combined return which, in addition to the return provided for in\na local law authorized by Article 30-B of the Tax Law, may also include\nreturns required to be filed under a local law authorized by Article 2-E\nof the General City Law or Article 30 or 30-A of the Tax Law and under\nArticle 22 of the Tax Law.\n (2) A combined employer's return which, in addition to the employer's\nreturn, provided for in a local law authorized by Article 30-B of the\nTax Law, may also include employer's returns required to be filed under\na local law authorized by Article 2-E of the General City Law or Article\n30 or 30-A of the Tax Law and under Article 22 of the Tax Law.\n B. Where a combined return or employer's return is required, the State\nTax Commission may also require payment of a single amount which shall\nbe the total of the amounts (total taxes less any credits or refunds)\nrequired to be paid with the returns or employer's returns pursuant to\nthe provisions of local laws imposed under the authority of Article 30-B\nof the Tax Law, Article 2-E of the General City Law or Article 30 or\n30-A of the New York State Tax Law and pursuant to the provisions of\nArticle 22 of the New York State Tax Law.\n