N.Y. Tax Law § 289-F
In addition to the powers granted to the commissioner in this chapter, the commissioner is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the state and local taxes imposed by article twenty-eight and authorized to be imposed by article twenty-nine of this chapter upon the sale of motor fuel or diesel motor fuel and the taxes imposed and authorized to be imposed by this article, including the joint reporting, assessment, collection, determination and refund of such taxes, and for that purpose to prescribe that any of the commissioner's functions under such articles, and any returns, forms, statements, documents or information to be submitted to the commissioner under such articles, any books and records to be kept for purposes of the taxes imposed or authorized to be imposed by such articles, any schedules of amounts to be collected under such articles, any registration required under such articles, and the payment of taxes under such articles shall be on a joint basis with respect to the taxes imposed by such articles.
N.Y. Tax Law § 289-F