N.Y. Comp. Codes R. & Regs. tit. 20 § 64.3
Tax Law, § 445; Administrative Code of the City of New York, § 11-2058
The excise taxes imposed on alcoholic beverages by the State by article 18 of the Tax Law and by the City of New York by subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York are both administered and collected by the Commissioner of Taxation and Finance. The commissioner shall, in his discretion, take such joint administrative and joint collection action with respect to both such taxes where he deems such joint action is suitable in carrying out his duties to administer and collect such taxes. The provisions of this Subchapter which require payment of both State and City of New York excise taxes to the Commissioner of Taxation and Finance shall not be construed as requiring the payment of either of such taxes more than once.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 64.3