N.Y. General City Model 772/66 § 66: Reports of Corporations

§ 66. Reports of Corporations. Corporations liable to pay a tax under

this part shall report as follows:

1. Every corporation, association or joint stock company liable to pay

a tax under section sixty-one of this part shall, on or before March

first in each year, make a written report to the director of finance of

its condition at the close of its business on the preceding December

thirty-first, stating the amount of its authorized capital stock, the

amount of stock paid-in, the date and rate per centum of each dividend

paid by it during the year ending with such day, the entire amount of

the capital of such corporation, and the capital employed by it in the

city during such year.

2. Every corporation, joint stock company or association liable to pay

an additional tax under section sixty-two of this part shall also, on or

before February fifteenth, May fifteenth, August fifteenth and November

fifteenth in each year, make a written report to the director of finance

of the amount of its gross earnings subject to the tax imposed by said

section for the quarter year ended on the last day of the second month

preceding that in which the report is required to be filed. Any such

corporation, joint stock company or association which ceases to be

subject to the tax imposed by section sixty-two of this part by reason

of a liquidation, dissolution, merger or consolidation with any other

corporation, or any other cause, shall, on the date of such cessation or

at such other time as the director of finance may require, make a

written report to the director of finance of the amount of its gross

earnings subject to the tax imposed by section sixty-two of this part

for any period for which no report was theretofore filed.

3. The director of finance may for good cause shown extend the time

within which any corporation is required to report by this part.

4. Every report required by this part shall have annexed thereto a

certification by the president, vice-president, treasurer, assistant

treasurer, or chief accounting officer or any other officer of the

corporation, association or joint stock company duly authorized so to

act, or of the person or one of the persons, or the members of the

partnership making the same, to the effect that the statements contained

therein are true. The fact that an individual's name is signed on a

certification attached to a corporate report shall be prima facie

evidence that such individual is authorized to certify the report on

behalf of the corporation. Such reports shall contain any other data,

information or matter which the director of finance may require to be

included therein, and it may prescribe the form in which such reports

shall be made. When so prescribed such forms shall be used in making the

report. The director of finance may require at any time a further or

supplemental report under this part, which shall contain information and

data upon such matters as the director of finance may specify. Reports

shall be preserved for five years, and thereafter until the director of

finance orders them to be destroyed.