192 - Reports of Corporations.

NY Tax L § 192 (2019) (N/A)
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(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.