§ 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 -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.

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(b) Joint action. If the state tax commission takes action under such Article 22-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 22-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 22-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.