New York Laws
Article 9 - Corporation Tax
192 - Reports of Corporations.

(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.

Structure New York Laws