N.Y. General City Law art. 2-D, § 38: Requirements concerning returns, notices, records and statements

§ 38. Requirements concerning returns, notices, records and

statements.--(a) General.--The administrator may prescribe regulations

as to the keeping of records, the content and form of returns and

statements, and the filing of copies of federal income tax returns and

determinations. The administrator may require any person, by regulation

or notice served upon such person, to make such returns, render such

statements, or keep such records, as the administrator may deem

sufficient to show whether or not such person is liable under this local

law for tax or for collection of tax.

(b) Partnerships.--Every partnership having a resident partner shall

make a return for the taxable year setting forth all items of income,

gain, loss and deduction and such other pertinent information as the

administrator may by regulations and instructions prescribe. Such return

shall be filed on or before the fifteenth day of the fourth month

following the close of each taxable year. For purposes of this

subdivision, "taxable year" means year or period which would be a

taxable year of the partnership if it were subject to tax under this

local law.

(c) Information at source.--The administrator may prescribe

regulations and instructions requiring returns of information to be made

and filed on or before February twenty-eighth of each year as to the

payment or crediting in any calendar year of amounts of six hundred

dollars or more to any taxpayer under this local law. Such returns may

be required of any person, including lessees or mortgagors of real or

personal property, fiduciaries, employers, and all officers and

employees of this state, or of any municipal corporation or political

subdivision of this state, having the control, receipt, custody,

disposal or payment of interest, rents, salaries, wages, premiums,

annuities, compensations, remunerations, emoluments or other fixed or

determinable gains, profits or income, except interest coupons payable

to bearer. A duplicate of the statement as to tax withheld on wages,

required to be furnished by an employer to an employee, shall constitute

the return of information required to be made under this section with

respect to such wages.

(d) Notice of qualification as receiver, etc.--Every receiver, trustee

in bankruptcy, assignee for benefit of creditors, or other like

fiduciary shall give notice of his qualification as such to the

administrator, as may be required by regulation.