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This entry was published on 2014-09-22
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SECTION 194
Further requirements as to reports of corporations
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 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.