Section 1311 - Enforcement with other taxes(a) If there is assessed a tax under a city income tax imposed pursuant to the authority of this article and there is also assessed a tax or taxes against the same taxpayer pursuant to article twenty-two or articles twenty-two and twenty-three of this chapter or under a local law enacted pursuant to the authority of article two-E of the general city law and payment of a single amount is required under the provisions of this article, such payment shall be deemed to have been made with respect to the taxes so assessed in proportion to the amounts of such taxes due, including tax, penalties, interest and additions to tax.(b) If the state tax commission takes action under such article twenty-two or articles twenty-two and twenty-three or under a local law enacted pursuant to the authority of article two-E of the general city law with respect to the enforcement and collection of the tax or taxes assessed under such articles the state tax commission shall, wherever possible, accompany such action with a similar action under similar enforcement and collection provisions of such city income tax.(c) 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 or articles twenty-two and twenty-three of this chapter and such city income tax.(d) Whenever the state tax commission takes any action with respect to a deficiency of income tax under article twenty-two or articles twenty-two and twenty-three of this chapter or under a local law enacted pursuant to the authority of article two-E of the general city law, other than the action set forth in subdivision (a) of this section, it may in its discretion accompany such action with a similar action under such city income tax.