(b) The state tax commission, in its discretion, may require or permit any or all persons liable for any tax imposed pursuant to the authority of this article to make payments on account of estimated tax and payment of any tax, penalty or interest to such banks, banking housing or trust companies designated by the state tax commission and to file returns with such banks, banking houses or trust companies, as agent of the state tax commission, in lieu of paying a tax imposed pursuant to the authority of this article directly to the state tax commission. However, the state tax commission shall designate only such banks, banking houses or trust companies which are designated by the comptroller as depositories of the state.

(c) Notwithstanding any other provisions of this article, any law imposing a tax pursuant to the authority of this article shall provide that 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 section thirteen hundred six, may also include any or both of the returns required to be filed by a resident individual of New York state pursuant to the provisions of section six hundred fifty-one of this chapter and which may be required to be filed by such individual pursuant to any local law enacted pursuant to the authority of section twenty-five-m of the general city law, and

(B) a combined employer's return which, in addition to the employer's return provided for by any law enacted pursuant to the authority of this article, may also include any or both of the employer's returns required to be filed by the same employer pursuant to the provisions of section six hundred seventy-four of this chapter and required to be filed by such employer pursuant to any local law enacted under the authority of section twenty-five-m of the general city law, and

(C) a combined partnership return which, in addition to the partnership return provided for by any law enacted pursuant to the authority of this article, may also include either or both of the partnership returns required to be filed by a partnership pursuant to the provisions of paragraph one of subsection (c) of section six hundred fifty-eight of this chapter and required to be filed by such partnership pursuant to any local law enacted under the authority of section twenty-five-m of the general city law, and

(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 the payment to it of a single amount which shall equal the total of the amounts (total taxes less any credits or refunds) which would have been required to be paid with the returns or employer's returns or in payment of estimated tax pursuant to the provisions of article twenty-two of the tax law, and the provisions of local laws enacted under the authority of this article and section twenty-five-m of the general city law.