New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1838
Filing of documents
§ 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.
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In this article (40 sections)
- 1803 · Criminal tax fraud in the fourth degree
- 1804 · Criminal tax fraud in the third degree
- 1805 · Criminal tax fraud in the second degree
- 1806 · Criminal tax fraud in the first degree
- 1807 · Aggregation
- 1808 · Personal income and earnings taxes; repeated failure to file
- 1809 · Corporate taxes; repeated failure to file
- 1811 · Estate, gift and transfer taxes
- 1812 · Motor fuel taxes
- 1812-A · Person not registered as distributor of Diesel motor fuel
- 1812-B · Person not registered as distributor
- 1812-C · Person not licensed as terminal operator
- 1812-D · Person not licensed as transporter
- 1812-E · Person not registered as a residual petroleum product business
- 1812-F · Article thirteen-A tax
- 1812-G · Person not registered as a wholesaler of motor fuel
- 1813 · Alcoholic beverage tax
- 1814 · Cigarette and tobacco products tax
- 1814-A · Person not appointed as a tobacco products distributor
- 1815 · Highway use and fuel use taxes
- 1817 · Sales and compensating use taxes
- 1818 · Real estate transfer tax
- 1820 · Authorized combative sports tax
- 1821 · Medallion taxicab owners tax in the metropolitan commuter…
- 1822 · Violation of the state assessment fee on transportation network…
- 1825 · Violation of secrecy provisions of the tax law
- 1826 · Use of tax or other notices to distribute advertising and…
- 1827 · Commissioner not to be interested in tax sa1e
- 1829 · Violation of article twenty-A
- 1830 · Other references
- 1831 · Failure to obey subpoenas
- 1832 · Non-preemption; penal law anticipatory offenses and accessorial…
- 1833 · Tax preparer registration
- 1838 · Filing of documents
- 1839 · Disposition of fines
- 1845 · Forfeiture action with respect to alcoholic beverages and…
- 1846 · Seizure and forfeiture of cigarettes
- 1846-A · Forfeiture action with respect to tobacco products
- 1847 · Seizure and forfeiture of vehicles or other means of…
- 1848 · Forfeiture action with respect to motor fuel and diesel motor…