New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
482-A - Joint Administration.

§ 482-a. 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 this article
and the cigarette marketing standards contained in 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.

Structure New York Laws