N.Y. GCM Law § 66 — New York Code / Act GCM / Part 5 / Section 66
Reports of Corporations
Status: in_force

§ 66. Reports of Corporations.  Corporations liable to pay a tax under\nthis part shall report as follows:\n  1. Every corporation, association or joint stock company liable to pay\na tax under section sixty-one of this part shall, on or before March\nfirst in each year, make a written report to the director of finance of\nits condition at the close of its business on the preceding December\nthirty-first, stating the amount of its authorized capital stock, the\namount of stock paid-in, the date and rate per centum of each dividend\npaid by it during the year ending with such day, the entire amount of\nthe capital of such corporation, and the capital employed by it in the\ncity during such year.\n  2. Every corporation, joint stock company or association liable to pay\nan additional tax under section sixty-two of this part shall also, on or\nbefore February fifteenth, May fifteenth, August fifteenth and November\nfifteenth in each year, make a written report to the director of finance\nof the amount of its gross earnings subject to the tax imposed by said\nsection for the quarter year ended on the last day of the second month\npreceding that in which the report is required to be filed. Any such\ncorporation, joint stock company or association which ceases to be\nsubject to the tax imposed by section sixty-two of this part by reason\nof a liquidation, dissolution, merger or consolidation with any other\ncorporation, or any other cause, shall, on the date of such cessation or\nat such other time as the director of finance may require, make a\nwritten report to the director of finance of the amount of its gross\nearnings subject to the tax imposed by section sixty-two of this part\nfor any period for which no report was theretofore filed.\n  3. The director of finance may for good cause shown extend the time\nwithin which any corporation is required to report by this part.\n  4. Every report required by this part shall have annexed thereto a\ncertification by the president, vice-president, treasurer, assistant\ntreasurer, or chief accounting officer or any other officer of the\ncorporation, association or joint stock company duly authorized so to\nact, or of the person or one of the persons, or the members of the\npartnership making the same, to the effect that the statements contained\ntherein are true. The fact that an individual's name is signed on a\ncertification attached to a corporate report shall be prima facie\nevidence that such individual is authorized to certify the report on\nbehalf of the corporation. Such reports shall contain any other data,\ninformation or matter which the director of finance may require to be\nincluded therein, and it may prescribe the form in which such reports\nshall be made. When so prescribed such forms shall be used in making the\nreport. The director of finance may require at any time a further or\nsupplemental report under this part, which shall contain information and\ndata upon such matters as the director of finance may specify.  Reports\nshall be preserved for five years, and thereafter until the director of\nfinance orders them to be destroyed.\n