§ 1838. Filing of documents.--For purposes of the prosecution of
offenses under the provisions of this chapter, reports, returns,
statements, lists, accounts, other documents or other information
required to be filed with or delivered to the tax commission shall
include such items which under the provisions of this chapter or any
related statute are required to be recorded or filed with, served upon
or delivered to another person including, but not limited to, a court,
appraiser, recording officer of any county within the state, county
clerk, surrogate's assistant, surrogate's clerk, county treasurer, any
other governmental agency or entity, securities exchange, clearing
corporation or other entity in its capacity as an agent of the tax
commission.