2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 192 - Reports of Corporations.

§ 192. Reports of corporations. Corporations liable to pay a tax under
this article shall report as follows:
1.  Corporations  paying franchise tax. Every corporation, association
or joint-stock company liable to pay a tax  under  section  one  hundred
eighty-three of this chapter shall, on or before March fifteenth in each
year,  for  taxable  years  beginning before January first, two thousand
seventeen, and on or before April fifteenth in each  year,  for  taxable
years  beginning on or after January first, two thousand seventeen, make
a written report to the commissioner of its condition at  the  close  of
its  business on the preceding December thirty-first, stating the amount
of its authorized capital stock, the amount of stock paid in,  the  date
and  rate  per centum of each dividend paid by it during the year ending
with such day, the entire amount of the capital of such corporation, and
the capital employed by it in this state during such year.
2. Transportation and transmission corporations. Every  transportation
or  transmission  corporation, joint-stock company or association liable
to pay an additional franchise tax under section one hundred eighty-four
of this chapter, shall also, on or before March fifteenth of each  year,
make  a  written  report  to the commissioner of the amount of its gross
earnings subject to the tax imposed by said section for the  year  ended
on  the  preceding  December  thirty-first,  for taxable years beginning
before January first, two thousand sixteen, except that the  year  ended
on  December thirty-first, nineteen hundred seventy-six shall be deemed,
for the purposes of this subdivision, to have commenced on  July  first,
nineteen  hundred  seventy-six,  and  shall  also,  on  or  before April
fifteenth of each year, make a written report to the commissioner of the
amount of its gross earnings subject to the tax imposed by said  section
for  the  year ended on the preceding December thirty-first, for taxable
years beginning on or after January first,  two  thousand  sixteen.  Any
such  corporation, joint-stock company or association which ceases to be
subject to the tax imposed by section one hundred  eighty-four  of  this
chapter by reason of a liquidation, dissolution, merger or consolidation
with  any  other  corporation, or any other cause, shall, on the date of
such cessation or at such other time as the  commissioner  may  require,
make  a  written  report  to the commissioner of the amount of its gross
earnings subject to the tax imposed by section one  hundred  eighty-four
of  this  chapter  for  any  period  for which no report was theretofore
filed. Any corporation, joint-stock company or association subject to  a
tax  upon  dividends  under said section one hundred eighty-four of this
chapter shall also include in its report under this subdivision required
to be filed a statement of the authorized capital of  the  company,  the
amount  of  capital  stock  issued, and the amount of dividends of every
nature  paid  during  the  year  ended   on   the   preceding   December
thirty-first.  As to tax payers subject to such tax upon dividends under
said section one hundred eighty-four of this chapter, the year ended  on
December thirty-first, nineteen hundred seventy-six shall be deemed, for
the  purposes  of  this  subdivision,  to  have commenced on July first,
nineteen hundred seventy-six.
4. Insurance corporations.  (a)  Except  as  hereinafter  provided  in
paragraph  (b),  every  insurance  corporation liable to pay a tax under
section one hundred eighty-seven of this chapter  shall,  on  or  before
March  first,  June  first,  September  first and December first in each
year,  make  a  written  report  to  the  tax  commission  and  to   the
superintendent of financial services covering the quarter year ending on
the  last  day  of the third month preceding that in which the report is
required to be filed, in such form and containing  such  information  as
the  tax  commission may deem necessary for the determination of the tax
due for each such quarter year. There shall also be filed with  the  tax

commission  and  with  the  superintendent  of financial services, on or
before March fifteenth of each year, a statement  which  will  reconcile
the  net  taxable premiums shown in the quarterly reports, made pursuant
to  this  section, for the preceding calendar year, with the total gross
and net  premiums  shown  in  the  annual  statement  of  the  insurance
corporation  filed  with  said  superintendent of financial services for
such year pursuant to section three hundred seven of the insurance law.
(b) Every insurance corporation liable to pay a tax under subdivisions
six and eight of section one hundred eighty-seven of this chapter shall,
on or before the fifteenth day of March, make and file a written  report
with  the  tax  commission  and  with  the  superintendent  of financial
services, covering  the  preceding  calendar  year,  in  such  form  and
containing such information as the tax commission may deem necessary for
the  determination  of  the  tax  imposed by said subdivisions, and such
calendar year shall be deemed the taxable year  within  the  meaning  of
this  section and of said subdivisions, provided, however that insurance
corporations liable to pay tax under subdivision eight  of  section  one
hundred  eighty-seven  shall  be  required  to make the reports required
herein only on the fifteenth day of March in the years nineteen  hundred
sixty-five through and including nineteen hundred seventy-six.
5.  Notwithstanding  the provisions of section two hundred two of this
article,  the  commissioner  shall  provide  the  statements  and  other
required information requested on tax reports under section four hundred
eight  of  the  business  corporation  law to the secretary of state for
filing. Such provision may also include a copy or image of that  portion
of  the  report  solely  pertinent  to  such  information  to the extent
feasible.   The   commissioner   may   also   provide   information   on
noncompliance.