N.Y. General City Model 772/66 § 126: Requirements concerning returns, notices, records and statements

§ 126. Requirements concerning returns, notices, records and

statements. (a) General.--The director of finance 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 director of finance 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 director

of finance may deem sufficient to show whether or not such person is

liable under this title for tax or for collection of tax.

(b) 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 director

of finance, as may be required by regulation.