N.Y. Tax Law § 1838: Filing of documents

§ 1838. Filing of documents.--For purposes of the prosecution of

offenses under the provisions of this chapter, reports, returns,

statements, lists, accounts, other documents or other information

required to be filed with or delivered to the tax commission shall

include such items which under the provisions of this chapter or any

related statute are required to be recorded or filed with, served upon

or delivered to another person including, but not limited to, a court,

appraiser, recording officer of any county within the state, county

clerk, surrogate's assistant, surrogate's clerk, county treasurer, any

other governmental agency or entity, securities exchange, clearing

corporation or other entity in its capacity as an agent of the tax

commission.