§ 11-85 Form of Reports.
RCNY § 11-85
(§ 11-605(1), Administrative Code.) (a) Reports are required to be made on forms prescribed by the Commissioner of Finance. In the case of all taxpayers, annual reports are required to be filed on form NYC-3L or NYC-4S. As to the form of combined reports, see 19 RCNY § 11-86 below. In the case of a corporation which is not a taxpayer, but which has an officer, agent or representative within New York City, an annual information report is required to be filed on form NYC-245 (see: 19 RCNY § 11-82, supra). Form NYC-3360 is to be used for reporting changes in Federal taxable income (see: 19 RCNY § 11-83, supra).
(b)The Commissioner of Finance may require any taxpayer to file such other reports and submit such further information as he may require in the course of the administration of the provisions of Subchapter 2 of Chapter 6 of Title 11.
(c)Every report must have annexed thereto a certification of the president, vice-president, treasurer, assistant treasurer or chief accounting officer or any other officer of the taxpayer duly authorized so to act to the effect that the statements contained in the report are true. The fact that an individual's name is signed on a certification of the report shall be prima facie evidence that such individual is authorized to sign and certify the report on behalf of the corporation.
(d)Annual report forms are supplied by the Commissioner of Finance, but failure to secure a form does not release any corporation from the obligation of making any report required by Subchapter 2 of Chapter 6 of Title 11.
