N.Y. Yonkers income tax surcharge § 15-128: Requirements for returns, notices, records and statements

§ 15-128. Requirements for returns, notices, records and statements.

A. General. The State Tax Commission 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 State Tax Commission may require any person, by

regulation or notice served upon such person, to make such return,

render such statements or keep such records as the State Tax Commission

may deem sufficient to show whether or not such person is liable under

this article for tax or for collection of tax.

B. Partnerships. Every partnership doing business in the City of

Yonkers and having no partners who are residents of the City of Yonkers

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 State Tax Commission regulations and instructions prescribe. Such

return shall be filed on or before the 15th day of the fourth month

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

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

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

C. Information at source. The State Tax Commission may prescribe

regulations and instructions requiring returns of information to be made

and filed on or before February 28 of each year as to the payment or

crediting in any calendar year of amounts of six hundred dollars ($600)

or more to any taxpayer under this article. 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 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 State Tax

Commission, as may be required by regulation.