{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-518","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-518","heading":"§ 11-518 Requirements concerning returns, notices, records and statements.","body":"(a) \n\t\t\t\t\t\t\t\t\t\t\t\tGeneral. The commissioner of finance may prescribe regulations as to the keeping of records, the content and forms of returns and statements, and the filing of copies of federal income tax returns and determinations. The commissioner 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 commissioner of finance may deem sufficient to show whether or not such person is liable under this chapter for tax or for collection of tax.\n\n(b) \n\t\t\t\t\t\t\t\t\t\t\t\tNotice of qualification as receiver, etc. Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary shall give notice of his or her qualification as such to the commissioner of finance, as may be required by regulation.","path":["New York City Administrative Code","Title 11","Chapter 5: City Unincorporated Business Income Tax"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"886a64059e99d598cb2f1051b481ccf53e48261be57066924163c67dd597106b","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-517","next":"us-nyc/n.y.c.-admin.-code-11-519"},"notice":"GroundRules: Original legal text. Not legal advice."}