§ 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.