Sec. 79.4. Joint administration of articles 20 and 20-A of the Tax Law

Tax Law, § 482-a

(a) In addition to any powers granted to the Commissioner of Taxation and Finance in the Tax Law, the commissioner is authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax on cigarettes imposed by article 20 of the Tax Law and the cigarette marketing standards contained in article 20-A of such law, including the joint reporting of information, 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 under such articles, any books and records to be kept for purposes of such articles, or any licenses under such articles shall be on a joint basis.

(b) For joint administration of articles 20, 28 and 29 of the Tax Law, see Part 333 of this Title.