(b) Joint action. If the commissioner takes action under such article
twenty-two or under a local law enacted pursuant to the authority of
article thirty, thirty-A, or thirty-B of this chapter with respect to
the enforcement and collection of the tax or taxes assessed under such
articles, the commissioner shall, whenever possible and necessary,
accompany such action with a similar action under similar enforcement
and collection provisions of the tax imposed by this article.
(c) Apportionment of moneys collected by joint action. 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 this chapter
or under a local law enacted pursuant to the authority of article
thirty, thirty-A, or thirty-B of this chapter and the tax imposed by
this article.
(d) Joint deficiency action. Whenever the commissioner takes any
action with respect to a deficiency of income tax under article
twenty-two of this chapter or under a local law enacted pursuant to the
authority of article thirty, thirty-A, or thirty-B of this chapter,
other than the action set forth in subsection (a) of this section, the
commissioner may in his or her discretion accompany such action with a
similar action under this article.