§ 32. Taxpayers' returns. Every taxpayer, on or before March\nfifteenth, nineteen hundred sixty-seven, and annually thereafter, shall\nmake a return subscribed by the taxpayer and affirmed by him to be true\nunder the penalties of perjury to the director of finance, for the\ncalendar year next preceding, as to the business or that portion of the\nbusiness of such taxpayer the income from which is the basis of taxation\nunder this part, except that every trust company and savings bank which\nshall become incorporated between the thirty-first day of December and\nthe succeeding first day of July, shall make its return for such period\non or before September first, and every taxpayer, other than a trust\ncompany and savings bank, which shall commence to do business in the\ncity or become l
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§ 32. Taxpayers' returns. Every taxpayer, on or before March\nfifteenth, nineteen hundred sixty-seven, and annually thereafter, shall\nmake a return subscribed by the taxpayer and affirmed by him to be true\nunder the penalties of perjury to the director of finance, for the\ncalendar year next preceding, as to the business or that portion of the\nbusiness of such taxpayer the income from which is the basis of taxation\nunder this part, except that every trust company and savings bank which\nshall become incorporated between the thirty-first day of December and\nthe succeeding first day of July, shall make its return for such period\non or before September first, and every taxpayer, other than a trust\ncompany and savings bank, which shall commence to do business in the\ncity or become located in the city, shall make its return for the\ncalendar year in which it commences to do business or becomes located,\non or before the twentieth day of January of the year succeeding such\ncalendar year, and except that every taxpayer, other than a trust\ncompany and savings bank, which shall be dissolved, cease to do business\nin the city or cease to be located in the city, between the thirty-first\nday of December and the succeeding sixteenth day of March and shall not\nbecome merged or consolidated with another corporation taxable under the\nsame subpart, shall make its return for such period on or before the\ndate of such dissolution, or cessation of business, and every trust\ncompany and savings bank which shall be dissolved, and shall not become\nmerged or consolidated with another corporation taxable under the same\nsubpart, shall make its return, for the period for which it is taxable\nunder subdivision seven of section twelve of this part on or before the\ndate of such dissolution. Such return shall be in such form and contain\nsuch information as the director of finance may require for the purpose\nof making any computation or otherwise performing its duty under this\npart. Such return shall state specifically the items of gross income\nderived from such business and the deductions allowed by this part, the\nnet income which is the basis of the tax, and the amount of tax due.\nThe return shall be subscribed by the president, vice-president,\ntreasurer, assistant treasurer, chief accounting officer or any other\nofficer of the taxpayer duly authorized so to act. The fact that an\nindividual's name is signed on the return shall be prima facie evidence\nthat such individual is authorized to subscribe and affirm the return on\nbehalf of the corporation. Blank forms of return shall be furnished by\nthe director of finance upon application, but failure to secure the form\nshall not relieve any taxpayer from the obligation of making any return\nherein required. An automatic extension of three months for the filing\nof its annual return shall be allowed any taxpayer if, within the time\nprescribed herein for the filing thereof, such taxpayer files with the\ndirector of finance an application for extension in such form as the\ndirector of finance may prescribe by regulation and pays on or before\nthe date of such filing the amount properly estimated as its tax. The\ndirector of finance may grant a reasonable extension of time for filing\na return, which may be in addition to any automatic extension allowed\nunder the preceding sentence, whenever in its judgment good cause exists\nand shall keep a record of every such extension and the reason therefor.\nNo such extension or extensions shall aggregate more than three months,\nexclusive of any automatic extension.\n If the amount of taxable income for any year of any taxpayer as\nreturned to the United States treasury department is changed or\ncorrected by the commissioner of internal revenue or other officer of\nthe United States or other competent authority, or if a taxpayer,\npursuant to subsection (d) of section sixty-two hundred thirteen of the\ninternal revenue code, executes a notice of waiver of the restrictions\nprovided in subsection (a) of said section, such taxpayer shall report\nsuch change or corrected taxable income or such execution of such notice\nof waiver and the changes or corrections of his federal taxable income\non which it is based, within ninety days after such execution or the\nfinal determination of such change or correction, or on its next return\nunder this part, or as required by the director of finance, and shall\nconcede the accuracy of such determination or state wherein it is\nerroneous. Any taxpayer filing an amended return with such department\nshall also file within ninety days thereafter an amended return with the\ndirector of finance which shall contain such information as it shall\nrequire.\n