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

New York § 15-128

• Jurisdiction: New York
• Law YTS: Yonkers income tax surcharge
• Art. 10: Earnings Tax On Nonresidents

Text

§ 15-128. Requirements for returns, notices, records and statements.\n A. General. The State Tax Commission may prescribe regulations as to\nthe keeping of records, the content and form of returns and statements\nand the filing of copies of federal income tax returns and\ndeterminations. The State Tax Commission may require any person, by\nregulation or notice served upon such person, to make such return,\nrender such statements or keep such records as the State Tax Commission\nmay deem sufficient to show whether or not such person is liable under\nthis article for tax or for collection of tax.\n B. Partnerships. Every partnership doing business in the City of\nYonkers and having no partners who are residents of the City of Yonkers\nshall make a return for the taxable year setting forth all items of\nincome, gain, loss and deduction and such other pertinent information as\nthe State Tax Commission regulations and instructions prescribe. Such\nreturn shall be filed on or before the 15th day of the fourth month\nfollowing the close of each taxable year. For purposes of this\nsubsection, "taxable year" means year or period which would be a taxable\nyear of the partnership if it were subject to tax under this article.\n C. Information at source. The State Tax Commission may prescribe\nregulations and instructions requiring returns of information to be made\nand filed on or before February 28 of each year as to the payment or\ncrediting in any calendar year of amounts of six hundred dollars ($600)\nor more to any taxpayer under this article. Such returns may be required\nof any person, including lessees or mortgagors of real or personal\nproperty, fiduciaries, employers and all officers and employees of this\nstate, or any municipal corporation or political subdivision of this\nstate, having the control, receipt, custody, disposal or payment of\ninterest, rents, salaries, wages, premiums, annuities, compensations,\nremunerations, emoluments or other fixed or determinable gains, profits\nor income, except interest coupons payable to bearer. A duplicate of the\nstatement as to tax withheld on wages, required to be furnished by an\nemployer to an employee, shall constitute the return of information\nrequired to be made under this section with respect to such wages.\n D. Notice of qualification as receiver, etc. Every receiver, trustee\nin bankruptcy, assignee for benefit of creditors or other like fiduciary\nshall give notice of his qualification as such to the State Tax\nCommission, as may be required by regulation.\n