Section 1331. Enforcement with other taxes

(a) Joint assessment. If there
  is assessed a tax under a city income tax surcharge imposed pursuant  to
  the  authority  of this article and there is also assessed a tax against
  the same taxpayer pursuant to article  twenty-two  of  this  chapter  or
  under a local law enacted pursuant to the authority of article thirty or
  thirty-B  of  this  chapter or article two-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 twenty-two  or  under  a  local  law  enacted  pursuant  to  the
  authority of article thirty or thirty-B of this chapter or article two-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
  such city 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 twenty-two of this  chapter
  or under a local law enacted pursuant to the authority of article thirty
  or thirty-B of this chapter or article two-E of the general city law and
  such city income tax surcharge.
    (d)  Joint  deficiency action. Whenever the state tax commission takes
  any action with respect to a deficiency  of  income  tax  under  article
  twenty-two  of this chapter or under a local law enacted pursuant to the
  authority of article thirty or thirty-B of this chapter or article two-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 such city income tax surcharge.