Section 11-2036. Administration and collection  


Latest version.
  • 1. The tax imposed by this
      title shall be administered and collected by the tax commission  in  the
      same manner as the taxes imposed by article twelve-A of the tax law, and
      all  the  provisions of article twelve-A of the tax law shall apply with
      respect to the tax imposed by this subchapter so far as  the  provisions
      of  said  article  twelve-A can be made applicable to the tax imposed by
      this subchapter with such limitations  as  set  forth  in  said  article
      twelve-A  and  such  modifications as may be necessary in order to adapt
      the language thereof to the tax imposed by this subchapter.
        2. The tax commission shall make such provisions as it deems necessary
      for the joint administration and collection of the tax imposed  by  this
      subchapter  and  the taxes imposed by and authorized by article twelve-A
      of the tax law.