N.Y. Tax Law Section 194
Further requirements as to reports of corporations

Every report required by this article shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, or chief accounting officer or any other officer of the corporation, association or joint-stock company duly authorized so to act, or of the person or one of the persons, or the members of the partnership making the same, to the effect that the statements contained therein are true. In the case of an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), a publicly traded partnership treated as a corporation for purposes of the internal revenue code pursuant to section seventy-seven hundred four thereof and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by certificates or other written instruments, such certification shall be made by any person duly authorized so to act on behalf of such association, publicly traded partnership, limited liability company or business. The fact that an individual’s name is signed on a certification attached to a report shall be prima facie evidence that such individual is authorized to certify the report on behalf of the taxpayer. Such reports shall contain any other data, information or matter which the commissioner may require to be included therein, and it may prescribe the form in which such reports shall be made. When so prescribed such forms shall be used in making the report. The commissioner may require at any time a further or supplemental report under this article, which shall contain information and data upon such matters as the commissioner may specify. Reports shall be preserved for five years, and thereafter until the commissioner orders them to be destroyed.

Source: Section 194 — Further requirements as to reports of corporations, https://www.­nysenate.­gov/legislation/laws/TAX/194 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

182
Additional franchise tax on certain oil companies 182‑A
Franchise tax on certain oil companies 183
Franchise tax on transportation and transmission corporations and associations 183‑A
Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations 184
Additional franchise tax on transportation and transmission corporations and associations 184‑A
Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services 186‑A
Tax on the furnishing of utility services 186‑C
Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services 186‑D
Transportation business tax on utility services in Erie county 186‑E
Excise tax on telecommunication services 186‑F
Public safety communications surcharge 186‑G
Wireless communications surcharge authorized 187
Credit for special additional mortgage recording tax 187‑A
Credit for employment of persons with disabilities 187‑B
Alternative fuels and electric vehicle recharging property credit 187‑C
Biofuel production credit 187‑D
Green building credit 187‑E
Credit for transportation improvement contributions 187‑F
Order of credits 187‑G
Brownfield redevelopment tax credit 187‑H
Remediated brownfield credit for real property taxes for qualified sites 187‑I
Environmental remediation insurance credit 187‑N
Security training tax credit 187‑N*2
Fuel cell electric generating equipment expenditures credit 187‑O
Temporary deferral nonrefundable payout credit 187‑P
Temporary deferral refundable payout credit 187‑Q
Utility COVID-19 debt relief credit 187‑R
Commercial security tax credit 188
Tax surcharge 189‑B
Tax surcharge 190
Long-term care insurance credit 191
Receivers, etc 192
Reports of corporations 193
Extension of time for filing report 194
Further requirements as to reports of corporations 197
Payment of tax and penalties 197‑A
Declaration of estimated tax 197‑B
Payments of estimated tax 197‑C
Applicability of section one hundred eighty-two-a 197‑D
The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ... 202
Secrecy required of officials 203
Collection of taxes 203‑A
Dissolution of delinquent business corporations 203‑B
Annulment of authority to do business by foreign corporations 204
Reports to be made by the secretary of state 205
Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter 206
Deposit and disposition of revenue 207
Limitation of time 207‑A
Exemption of corporations owned by a municipality 207‑B
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
Green check means up to date. Up to date

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 194’s source at nysenate​.gov

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