Statute · New York General City Model
N.Y. General City Model § 126 — Requirements concerning returns, notices, records and statements
N.Y. General City Model § 126
- Type
- Statute
- Source
- New York General City Model
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 126. Requirements concerning returns, notices, records and statements. (a) General.--The director of finance 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…
Citator
N.Y. General City Model § 126 — Requirements concerning returns, notices, records and statements is in force in the current edition of the Code, and nothing recorded condemns it.
§ 126. Requirements concerning returns, notices, records and statements. (a) General.--The director of finance 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 director 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 director of finance may deem sufficient to show whether or not such person is liable under this title for tax or for collection of tax.
(b) 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 director of finance, as may be required by regulation.