Legislation
SECTION 1256
Cooperation by localities
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 3, SUBPART C
§ 1256. Cooperation by localities. Every city, county and school
district shall cooperate with the state tax commission to enable it to
carry out its duties under articles twenty-eight and twenty-nine of this
chapter. Every such locality shall furnish to such commission those
returns, reports and other information which the tax commission deems
necessary to carry out such duties, except that cities having a
population of one million or more, may, in their discretion, furnish
instead copies of such returns, reports and other information. Such
copies shall be furnished at the tax commission's expense, such expenses
to be charged to the cost of administration. Notwithstanding any other
law to the contrary, the duty to furnish returns, reports and other
information or copies thereof shall apply to those returns and reports
filed under taxes authorized under chapter eight hundred seventy-three
of the laws of nineteen hundred thirty-four, as amended, chapter three
hundred forty-one of the laws of nineteen hundred forty-six, as amended,
article two-B of the general city law and chapter two hundred
seventy-eight of the laws of nineteen hundred forty-seven, as amended,
and to such other information which is relevant to the duties of the tax
commission under such articles twenty-eight and twenty-nine.
district shall cooperate with the state tax commission to enable it to
carry out its duties under articles twenty-eight and twenty-nine of this
chapter. Every such locality shall furnish to such commission those
returns, reports and other information which the tax commission deems
necessary to carry out such duties, except that cities having a
population of one million or more, may, in their discretion, furnish
instead copies of such returns, reports and other information. Such
copies shall be furnished at the tax commission's expense, such expenses
to be charged to the cost of administration. Notwithstanding any other
law to the contrary, the duty to furnish returns, reports and other
information or copies thereof shall apply to those returns and reports
filed under taxes authorized under chapter eight hundred seventy-three
of the laws of nineteen hundred thirty-four, as amended, chapter three
hundred forty-one of the laws of nineteen hundred forty-six, as amended,
article two-B of the general city law and chapter two hundred
seventy-eight of the laws of nineteen hundred forty-seven, as amended,
and to such other information which is relevant to the duties of the tax
commission under such articles twenty-eight and twenty-nine.