§ 11-1800 Enforcement with other taxes.
AC § 11-1800
(a)If there is assessed a tax under this chapter and there is also assessed a tax or taxes against the same taxpayer pursuant to article twenty-two of the tax law or under chapter nineteen of this title and if the tax commission takes action under such article twenty-two or under such chapter nineteen with respect to the enforcement and collection of the tax or taxes assessed under such articles and/or chapter, the tax commission shall, wherever possible, accompany such action with a similar action under similar enforcement and collection provisions of this chapter.
(b)Any moneys collected as a result of such joint action shall be deemed to have been collected in proportion to the amounts due, including tax, penalties, interest and additions to tax, under article twenty-two of the tax law and this city income tax.
(c)Whenever the tax commission takes any action with respect to a deficiency of income tax under article twenty-two of such law or under chapter nineteen of this title, other than the action set forth in subdivision (a) of this section, it may in its discretion accompany such action with a similar action under such city income tax.
