New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 2 - Cigarette Marketing Standards
Part 88 - Miscellaneous Provisions
Section 88.1 - Joint administration of articles 20 and 20-A of the Tax Law

Tax Law, § 488

In addition to any powers granted to the Commissioner of Taxation and Finance in the Tax Law, the commissioner is authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the tax on cigarettes imposed by article 20 of the Tax Law and the cigarette marketing standards contained in article 20-A of such law, including the joint reporting of information, and for that purpose to prescribe that any of the commissioner's functions under such articles, and any returns, forms, statements, documents or information to be submitted under such articles, any books and records to be kept for purposes of such articles, or any licenses under such articles shall be on a joint basis.