§ 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.