N.Y. Comp. Codes R. & Regs. tit. 20 § 64.4

Current through Register Vol. 46, No. 50, December 11, 2024

Section 64.4 - Joint enforcement and collection activities by the Commissioner of Taxation and Finance

Tax Law, § 445; Administrative Code of the City of New York, § 11-2058

(a) If the Commissioner of Taxation and Finance shall take any collection or enforcement action, including assessment, under article 18 of the Tax Law or subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York, the commissioner shall, whenever feasible, accompany such action with similar action under the appropriate provisions of such respective laws.

(b) Whenever the Commissioner of Taxation and Finance takes any action with respect to a deficiency of tax pursuant to the authorities set forth in subdivision (a) of this section, in addition to the actions set forth in such subdivision, the commissioner shall, if feasible, accompany such action with similar action under such article 18 or subchapter 5 of chapter 20 of title 11, as the case may be. Whenever the commissioner shall take any joint action, any and all monies collected as a result of such joint action, or actions, shall be deemed to have been collected in proportion to the amount of such taxes due, including tax, penalties and interest.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 64.4