Tax Law, §§ 658(a), 697(a)

Notwithstanding any provision in this Subchapter to the contrary, the commissioner may authorize the use, at the option of a person required to make a New York State income tax return, of a composite return in lieu of any income tax form specified in this Subchapter for use by such a person, subject to such conditions, limitations, and special rules governing the preparation, execution, filing and correction thereof, as the commissioner may deem appropriate. Such composite return shall consist of a form or forms prescribed by the commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provision in this Subchapter to the contrary, a single form and attachment may comprise the returns of more than one such person. To the extent that the use of a composite return has been authorized by the commissioner, references in this Subchapter to a specific form for use by such a person shall be deemed to refer also to a composite return under this section.