§ 7-08 Identifying Numbers.
RCNY § 7-08
Every person required to file a tax return, information return, certificate or other document pursuant to the law or these regulations shall include thereon an identifying number in the form of his federal employer identification number or, if no such number has been assigned, his social security account number, for purposes of proper identification. Every landlord of taxable premises required to file an information return or tax return, providing information relating to his tenants, shall identify each such tenant by name and identifying number when so required by the forms and instructions relating thereto. For this purpose, every tenant of taxable premises shall furnish to his landlord, and every landlord or taxable premises shall request and keep a record of, such tenant's identifying number.
