Section 9. Combined returns and employer's returns

The state tax commission
  may require:
    (1) The filing of any or all of the following:
    (A) A combined return which in addition to the return provided for  in
  a  local  law  authorized  by  article  thirty-B of the tax law may also
  include returns required to be filed under a  local  law  authorized  by
  article  two-E  of the general city law or article thirty or thirty-A of
  the tax law and under article twenty-two of the tax law.
    (B) A combined employer's return which in addition to  the  employer's
  return provided for in a local law authorized by article thirty-B of the
  tax law may also include employer's returns required to be filed under a
  local law authorized by article two-E of the general city law or article
  thirty  or  thirty-A  of the tax law and under article twenty-two of the
  tax law.
    (2) Where a combined return or employer's return is required, and with
  respect to the payment of estimated tax, the state  tax  commission  may
  also  require payment of a single amount which shall be the total of the

  amounts (total taxes less any credits or refunds) required  to  be  paid
  with  the  returns  or employer's returns or in payment of estimated tax
  pursuant to the provisions of local laws imposed under the authority  of
  article  thirty-B  of the tax law, article two-E of the general city law
  or article thirty or thirty-A  of  the  tax  law  and  pursuant  to  the
  provisions of article twenty-two of the tax law.