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.