Section 11-2105. Returns

a.  A  joint  return  shall be filed by both the
  grantor and the grantee for each deed  whether  or  not  a  tax  is  due
  thereon.  Such  return  shall  be filed with the commissioner of finance
  within thirty days after the delivery of the deed by the grantor to  the
  grantee  but  before  the  recording  of  such deed. The commissioner of
  finance may, by rule, require that such returns be filed electronically.
  Filing shall be accomplished by delivering the return  to  the  register
  for transmittal to the commissioner of finance or, where required by the
  commissioner  of finance, by electronic filing of the return in a manner
  designated by the commissioner of finance. In the case of a transfer  of
  an  economic interest in real property, a joint return shall be filed in
  the above manner by both the grantor and the grantee for each instrument
  or transaction by which such transfer is effected, whether or not a  tax
  is  due  thereon.  Such  return  shall be filed with the commissioner of
  finance, at such place and in such manner as he  or  she  may  designate
  within thirty days after the transfer. The commissioner of finance shall
  prescribe  the  form  of  the  return and the information which it shall
  contain. The return shall be signed by both the grantor or the grantor's
  agent and the grantee or the grantee's agent. Where the commissioner  of
  finance   requires   electronic  filing,  the  return  shall  be  signed
  electronically. Upon the filing of such return for a deed,  evidence  of
  the   filing  shall  be  affixed  to  the  deed  by  the  register.  The
  commissioner of finance may provide for the use of stamps as evidence of
  payment and that they  shall  be  affixed  to  the  deed  before  it  is
  recorded.  Where  either  the  grantor or grantee has failed to sign the
  return, it shall be accepted as a return, but the party who  has  failed
  to  sign  the  return  or file a separate return shall be subject to the
  penalties applicable to a person who has failed to file a return and the
  period of limitations for assessment of tax or of additional  tax  shall
  not apply to such party. For good cause, the commissioner of finance may
  waive any rule requiring electronic filing and may permit a return to be
  filed in such other manner as the commissioner of finance may designate.
    b. Returns shall be preserved for three years and thereafter until the
  commissioner of finance permits them to be destroyed.
    c. The commissioner of finance may require amended returns to be filed
  within twenty days after notice and to contain the information specified
  in the notice.
    d.  If  a  return required by this chapter is not filed or if a return
  when filed is incorrect or insufficient on its face the commissioner  of
  finance  shall  take the necessary steps to enforce the filing of such a
  return or of a corrected return.
    e. Where a deed, or  instrument  or  transaction  has  more  than  one
  grantor or more than one grantee, the return may be signed by any one of
  the  grantors  and  by  any one of the grantees, provided, however, that
  those not signing shall not be relieved of any  liability  for  the  tax
  imposed by this chapter.
    f.  The  payment  of, and the filing of returns relating to, the taxes
  imposed hereunder, shall be required as a  condition  precedent  to  the
  recording  or  filing of a deed, lease, assignment or surrender of lease
  or other instrument effecting a conveyance or transfer subject  to  such
  taxes.
    * (g)  Every cooperative housing corporation shall be required to file
  an information return with the commissioner of finance as follows:  such
  information  return shall be filed by February fifteenth of the year two
  thousand and of each year  thereafter,  covering  the  reporting  period
  beginning  on  January sixth of the year preceding the filing and ending
  on January fifth of the  year  of  the  filing.  For  reporting  periods
  beginning  before  January  sixth,  nineteen  hundred  ninety-nine, such

  information return shall  be  filed  by  July  fifteenth  of  each  year
  covering  the  preceding  period of January first through June thirtieth
  and by January fifteenth of each year covering the preceding  period  of
  July first through December thirty-first provided, however, that for the
  reporting  period  from  January  first through June thirtieth, nineteen
  hundred eighty-nine, such information return  shall  be  filed  by  July
  thirty-first,  nineteen  hundred  eighty-nine.  The return shall contain
  such information regarding the  transfer  of  shares  of  stock  in  the
  cooperative  housing corporation as the commissioner may deem necessary,
  including  but  not  limited  to,  the  names,  addresses  and  employer
  identification numbers or social security numbers of the grantor and the
  grantee,  the number of shares transferred, the date of the transfer and
  the consideration paid for such transfer,  provided,  however,  that  if
  such cooperative housing corporation elects that such information return
  be  deemed  an application for an abatement pursuant to paragraph (f) of
  subdivision three of section four  hundred  sixty-seven-a  of  the  real
  property  tax  law,  such  return shall contain the information required
  pursuant to paragraph (d) of subdivision  three  of  such  section.  The
  commissioner   of   finance   may  enter  into  an  agreement  with  the
  commissioner of taxation and finance of the state of New York to provide
  that a single information return may be filed for purposes  of  the  tax
  imposed  by  this  chapter  and  the real estate transfer tax imposed by
  article thirty-one of the tax law.
    * NB There are 2 sub g's
    * g. Returns with respect to the conveyance of a  one-  or  two-family
  dwelling  will  not  be  accepted  for  filing  unless accompanied by an
  affidavit signed by the grantor and grantee indicating that the premises
  is equipped with an approved and operational smoke detecting  device  as
  provided  in article six of subchapter seventeen of chapter one of title
  twenty-seven of this code.
    * NB There are 2 sub g's