N.Y. Tax Law § 194 — Further requirements as to reports of corporations

§ 194. Further requirements as to reports of corporations. Every\nreport required by this article 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. In the case of an association, within the meaning of\nparagraph three of subsection (a) of section seventy-seven hundred one\nof the internal revenue code (including a limited liability company), a\npublicly traded partnership treated as a corporation for purposes of the\ninternal revenue code pursuant to section seventy-seven hundred four\nthereof and any business conducted by a trustee or trustees wherein\ninterest or ownership is evidenced by certificates or other written\ninstruments, such certification shall be made by any person duly\nauthorized so to act on behalf of such association, publicly traded\npartnership, limited liability company or business. The fact that an\nindividual's name is signed on a certification attached to a report\nshall be prima facie evidence that such individual is authorized to\ncertify the report on behalf of the taxpayer. Such reports shall contain\nany other data, information or matter which the commissioner may require\nto be included therein, and it may prescribe the form in which such\nreports shall be made. When so prescribed such forms shall be used in\nmaking the report. The commissioner may require at any time a further or\nsupplemental report under this article, which shall contain information\nand data upon such matters as the commissioner may specify. Reports\nshall be preserved for five years, and thereafter until the commissioner\norders them to be destroyed.\n