§ 11-82 Corporations Having an Officer, Agent or Representative Within New York City.
RCNY § 11-82
(a)Under § 11-605 of the Administrative Code, every corporation which has an officer, agent or representative in New York City is required to file reports, irrespective of whether it is subject to tax. As to a corporation not subject to tax, this requirement applies only if it maintains in New York City, with a fair degree of regularity and continuity, one or more officers, agents or representatives, between whom and the corporation there exists the relationship of employer and employee. (As to when the relationship of employer and employee exists between a corporation and its agents or representatives, see 19 RCNY § 11-66(b), supra.) A corporation not subject to tax is not required to file reports merely because one or more of its officers, agents or representatives reside or have an office in some other capacity in New York City or come into the City at infrequent intervals in connection with isolated transactions of the corporation.
(b)Every corporation maintaining one or more officers, agents or representatives in New York City, which claims that it is not subject to tax, is required to file a special information report setting forth full information as to its activities in New York City, so that the Commissioner of Finance may ascertain whether it is subject to tax (form NYC-245). If the Commissioner of Finance determines that the corporation is subject to tax, he will notify the corporation to file a regular tax report.
