N.Y. Tax Law § 194: Further requirements as to reports of corporations

§ 194. Further requirements as to reports of corporations. Every

report required by this article 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. In the case of an association, within the meaning of

paragraph three of subsection (a) of section seventy-seven hundred one

of the internal revenue code (including a limited liability company), a

publicly traded partnership treated as a corporation for purposes of the

internal revenue code pursuant to section seventy-seven hundred four

thereof and any business conducted by a trustee or trustees wherein

interest or ownership is evidenced by certificates or other written

instruments, such certification shall be made by any person duly

authorized so to act on behalf of such association, publicly traded

partnership, limited liability company or business. The fact that an

individual's name is signed on a certification attached to a report

shall be prima facie evidence that such individual is authorized to

certify the report on behalf of the taxpayer. Such reports shall contain

any other data, information or matter which the commissioner 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 commissioner may require at any time a further or

supplemental report under this article, which shall contain information

and data upon such matters as the commissioner may specify. Reports

shall be preserved for five years, and thereafter until the commissioner

orders them to be destroyed.