Section 475. General powers of the tax commission

The powers conferred
  upon the tax commission by sections  one  hundred  seventy-one  and  one
  hundred  seventy-one-b  of  this chapter shall, so far as applicable, be
  exercisable with respect to  the  provisions  of  this  article.    Such
  commission  may  require  returns  to be filed with it at such times and
  containing such information as it may prescribe and in  such  event  the
  fact  that  a person's name is signed to the return shall be prima facie
  evidence for all purposes that the return was actually  signed  by  such
  person.    Notwithstanding  any other provision of this article, the tax
  commission may enter into an agreement with any city of this state which
  is authorized to impose a tax similar to that imposed by this article to
  provide for the joint administration, in  whole  or  in  part,  of  such
  taxes.