§ 38. Requirements concerning returns, notices, records and
statements.--(a) General.--The administrator 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 administrator 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 administrator may deem
sufficient to show whether or not such person is liable under this local
law for tax or for collection of tax.

(b) Partnerships.--Every partnership having a resident partner 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
administrator may by regulations and instructions prescribe. Such return
shall be filed on or before the fifteenth day of the fourth month
following the close of each taxable year. For purposes of this
subdivision, "taxable year" means year or period which would be a
taxable year of the partnership if it were subject to tax under this
local law.

(c) Information at source.--The administrator may prescribe
regulations and instructions requiring returns of information to be made
and filed on or before February twenty-eighth of each year as to the
payment or crediting in any calendar year of amounts of six hundred
dollars or more to any taxpayer under this local law. 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 of 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
administrator, as may be required by regulation.