Section 482-A. Joint administration

In addition to the powers granted to
  the tax commission in this chapter, the commission is hereby  authorized
  to  make  provisions  pursuant  to  rules  and regulations for the joint
  administration, in whole or in part, of the tax imposed by this  article
  and  the  cigarette marketing standards contained in article twenty-A of
  this chapter, including the joint reporting of information, and for that
  purpose to prescribe that any of the commission's functions  under  such
  articles,  and  any returns, forms, statements, documents or information
  to be submitted to the commission under such  articles,  any  books  and
  records  to  be kept for purposes of such articles, or any license under
  such articles shall be on a joint basis.