Section 15-107 - Enforcement with other taxesA.Joint assessments. If there is assessed a tax under a city income tax surcharge imposed pursuant to this article and there is also assessed a tax against the same taxpayer pursuant to Article 22 of the New York State Tax Law or under a local law enacted pursuant to the authority of Article 30 or 30-B of the New York State Tax Law or Article 2-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.Joint action. If the State Tax Commission takes action under such Article 22 or under a local law enacted pursuant to the authority of Article 30 or 30-B of the New York State Tax Law or Article 2-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 the City of Yonkers income tax surcharge.C.Apportionment of moneys collected by joint action. 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 22 of the New York State Tax Law or under a local law enacted pursuant to the authority of Article 30 or 30-B of the New York State Tax Law or Article 2-E of the General City Law and the City of Yonkers Income Tax Surcharge Law.D.Joint deficiency action. Whenever the State Tax Commission takes any action with respect to a deficiency of income tax under Article 22 of the New York State Tax Law or under a local law enacted pursuant to the authority of Article 30 or 30-B of the New York State Tax Law or Article 2-E of the General City Law, other than the action set forth in Subsection A of this section, it may, in its discretion, accompany such action with a similar action under the City of Yonkers City Income Tax Surcharge Law.N.Y. Yonkers Income Tax Surcharge § 15-107