N.Y. Tax Law § 488

§ 488. Joint administration. In addition to the powers granted to the\ntax commission in this chapter, the commission is hereby authorized to\nmake provisions pursuant to rules and regulations for the joint\nadministration, in whole or in part, of the tax imposed by article\ntwenty and article twenty-A of this chapter, including the joint\nreporting of information, and for that purpose to prescribe that any of\nthe commission's functions under such articles, and any returns, forms,\nstatements, documents or information to be submitted to the commission\nunder such articles, any books and records to be kept for purposes of\nsuch articles, or any license under such articles shall be on a joint\nbasis.\n