N.Y. Tax Law Section 488
Joint administration

In addition to the powers granted to the tax commission in this chapter, the commission is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax imposed by article twenty and article twenty-A of this chapter, including the joint reporting of information, and for that purpose to prescribe that any of the commission’s functions under such articles, and any returns, forms, statements, documents or information to be submitted to the commission under such articles, any books and records to be kept for purposes of such articles, or any license under such articles shall be on a joint basis.

Source: Section 488 — Joint administration, https://www.­nysenate.­gov/legislation/laws/TAX/488 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 488. Joint administration's source at nysenate​.gov

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