N.Y. Comp. Codes R. & Regs. tit. 20 § 419.3
Tax Law, § 289-f
All of the functions of the Department of Taxation and Finance under articles 12-A, 28 and 29 of the Tax Law may be performed on a joint basis with respect to administration of the State and local taxes imposed by or under the authority of those articles, including assessment, collection, determination, credit or refund of such taxes.
The returns required under sections 287, 1136, 1137-A and 1251 (a) of the Tax Law, may be made in one return covering the prepaid tax and State sales and use taxes imposed by article 28 of the Tax Law, local sales and use taxes imposed pursuant to the authority of article 29 of the Tax Law and the State and local taxes imposed by and pursuant to the authority of article 12-A of the Tax Law. Reporting and payment of such taxes on a joint basis may be made upon such returns as the Department of Taxation and Finance prescribes and pursuant to such terms and conditions as the department may authorize. Other returns, forms, statements, documents or information to be submitted to the department may where authorized by the department be made on a joint basis.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 419.3