192. Reports of corporations. Corporations liable to pay a tax under this article shall report as follows:
1. Corporations paying franchise tax. Every corporation, association or joint-stock company liable to pay a tax under section one hundred eighty-three of this chapter shall, on or before March fifteenth in each year, for taxable years beginning before January first, two thousand seventeen, and on or before April fifteenth in each year, for taxable years beginning on or after January first, two thousand seventeen, make a written report to the commissioner of its condition at the close of its business on the preceding December thirty-first, stating the amount of its authorized capital stock, the amount of stock paid in, the date and rate per centum of each dividend paid by it during the year ending with such day, the entire amount of the capital of such corporation, and the capital employed by it in this state during such year.
2. Transportation and transmission corporations. Every transportation or transmission corporation, joint-stock company or association liable to pay an additional franchise tax under section one hundred eighty-four of this chapter, shall also, on or before March fifteenth of each year, make a written report to the commissioner of the amount of its gross earnings subject to the tax imposed by said section for the year ended on the preceding December thirty-first, for taxable years beginning before January first, two thousand sixteen, except that the year ended on December thirty-first, nineteen hundred seventy-six shall be deemed, for the purposes of this subdivision, to have commenced on July first, nineteen hundred seventy-six, and shall also, on or before April fifteenth of each year, make a written report to the commissioner of the amount of its gross earnings subject to the tax imposed by said section for the year ended on the preceding December thirty-first, for taxable years beginning on or after January first, two thousand sixteen. Any such corporation, joint-stock company or association which ceases to be subject to the tax imposed by section one hundred eighty-four of this chapter by reason of a liquidation, dissolution, merger or consolidation with any other corporation, or any other cause, shall, on the date of such cessation or at such other time as the commissioner may require, make a written report to the commissioner of the amount of its gross earnings subject to the tax imposed by section one hundred eighty-four of this chapter for any period for which no report was theretofore filed. Any corporation, joint-stock company or association subject to a tax upon dividends under said section one hundred eighty-four of this chapter shall also include in its report under this subdivision required to be filed a statement of the authorized capital of the company, the amount of capital stock issued, and the amount of dividends of every nature paid during the year ended on the preceding December thirty-first. As to tax payers subject to such tax upon dividends under said section one hundred eighty-four of this chapter, the year ended on December thirty-first, nineteen hundred seventy-six shall be deemed, for the purposes of this subdivision, to have commenced on July first, nineteen hundred seventy-six.
4. Insurance corporations. (a) Except as hereinafter provided in paragraph (b), every insurance corporation liable to pay a tax under section one hundred eighty-seven of this chapter shall, on or before March first, June first, September first and December first in each year, make a written report to the tax commission and to the superintendent of financial services covering the quarter year ending on the last day of the third month preceding that in which the report is required to be filed, in such form and containing such information as the tax commission may deem necessary for the determination of the tax due for each such quarter year. There shall also be filed with the tax commission and with the superintendent of financial services, on or before March fifteenth of each year, a statement which will reconcile the net taxable premiums shown in the quarterly reports, made pursuant to this section, for the preceding calendar year, with the total gross and net premiums shown in the annual statement of the insurance corporation filed with said superintendent of financial services for such year pursuant to section three hundred seven of the insurance law.
(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.
Last modified: February 3, 2019