20 NYCRR § 6-3.1

Form of reports

Official textus-ny/regstax.ny.gov

# (a)

Reports are required to be filed on the forms and in the manner prescribed by the commissioner. The forms and instructions are available from the department and may be downloaded from the department’s website.

# (b)

A change in Federal taxable income must be reported on an amended New York State report and must be accompanied by a copy of the Federal amended return or the Federal revenue agent's report, and copies of all other related information.

# (c)

Every taxpayer must submit such other reports and other information that the commissioner may require in the administration of article 9-A.

# (d)

Every report must include a certification that the statements in the report are true. The certification must be made by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer authorized to act in that capacity. The fact that an individual's name is signed on the certification of the report is prima facie evidence that the individual is authorized to sign and to certify the report on behalf of the corporation.

Source: official source document (DTF adopted rule text, December 2023 corporate reform)

In this part (18 sections)

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