New York State Tax Bulletin, Volume 5, Issue 2 |
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accounts receivable arising additional tax amended by Chap amount attorney-general Audit and Statement average monthly value bills and accounts centum certiorari change or correction chapter chief fiscal officer city or town combined entire commission may require comptroller computation corporation connected corporation from merchandise corporation liable corporation taxable county treasurer Deposit of Revenues directly or indirectly effect entire net income fiscal or calendar franchise tax given as provided gross assets employed house or trust hundred and eleven issued capital stock ment merchandise manufactured mill tax office located office or property officers or agents paid payment penalties personal property sold poration preceding calendar principal financial concerns principal financial office property and tangible provided in section pursuant to section real property report required Reports by Corporation section two hundred tangible personal property tax commis tax commission tax imposed tax law taxation thirty days tion treasury department United States treasury writ
Popular passages
Page 10 - ... commission; and any officer of any such corporation who makes a fraudulent return or statement with intent to defeat or evade the payment of the taxes prescribed by this article shall be liable to a penalty of not more than one thousand dollars, to be collected in like manner. All moneys recovered as penalties, for a failure to report or for making fraudulent reports shall be paid to the state comptroller.
Page 12 - ... in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if such writ is dismissed or the determination of the...
Page 10 - ... income of such corporation and of the amount of tax due under this article, from any information in its possession, and to order and state an account according to such estimate for the taxes, penalties and interest due the state from such corporation.
Page 17 - Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the members of the tax commission, any deputy, agent, clerk or other officer or employee, to divulge or make known in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this act.
Page 9 - ... and not less than one mill upon each dollar of such a part of its issued capital stock, at its face value, as the amount of its gross assets employed by it in its business in this state bears to its gross assets wherever employed by it in its business.
Page 12 - Sec. 219-a. Audit and Statement of Tax. — On or before the first day of December in each year the tax commission shall audit and state the account of each corporation known to be liable to a tax under this article, for its preceding fiscal or the preceding calendar year, and shall compute the tax thereon and forthwith notice the same to the state comptroller for collection.
Page 3 - July in each and every year an annual franchise tax, to be computed by the tax commission upon the basis of its entire net income, as defined in subdivision three of section two hundred and eight of the tax law, for its fiscal or the calendar year next preceding...
Page 17 - ... may assist in the collection of such delinquent taxes; or the inspection by the attorney-general or other legal representatives of the state of the report of any corporation which shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted in accordance with the provisions of sections two hundred and sixteen or two hundred and nineteen-f of this article.
Page 17 - Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof...
Page 7 - Every report required by this section shall have annexed thereto the affidavit of the president, vice-president, secretary or treasurer of the association or corporation, or one of the persons or one of the members of the co-partnership making the same, to the effect that the statements contained therein are true.