§ 11-2058 State tax commission; administration.
AC § 11-2058
The taxes imposed by this subchapter shall be administered and collected by the tax commission in the same manner as the taxes imposed under sections four hundred twenty-four and four hundred twenty-five of article eighteen of the tax law subject to all provisions of that article as may be applicable. The tax commission may make such provisions as it deems necessary for the joint administration and collection of the state and local taxes imposed and authorized by article eighteen of the tax law and this subchapter. Nothing in such article eighteen or this subchapter which requires payment of both state and local taxes to the tax commission shall be construed as the payment of either tax more than once.
