Section 38. Requirements concerning returns, notices, records and statements

--(a) General.--The administrator may  prescribe  regulations
  as  to  the  keeping  of  records,  the  content and form of returns and
  statements, and the filing of copies of federal income tax  returns  and
  determinations.  The administrator may require any person, by regulation
  or  notice  served  upon  such person, to make such returns, render such
  statements,  or  keep  such  records,  as  the  administrator  may  deem
  sufficient to show whether or not such person is liable under this local
  law for tax or for collection of tax.
    (b)  Partnerships.--Every  partnership having a resident partner shall
  make a return for the taxable year setting forth all  items  of  income,
  gain,  loss  and  deduction  and such other pertinent information as the
  administrator may by regulations and instructions prescribe. Such return
  shall be filed on or before  the  fifteenth  day  of  the  fourth  month
  following  the  close  of  each  taxable  year.  For  purposes  of  this
  subdivision, "taxable year" means  year  or  period  which  would  be  a
  taxable  year  of  the  partnership if it were subject to tax under this
  local law.
    (c)  Information   at   source.--The   administrator   may   prescribe
  regulations and instructions requiring returns of information to be made
  and  filed  on  or  before February twenty-eighth of each year as to the
  payment or crediting in any calendar year  of  amounts  of  six  hundred
  dollars  or  more to any taxpayer under this local law. Such returns may
  be required of any person, including lessees or mortgagors  of  real  or
  personal   property,   fiduciaries,  employers,  and  all  officers  and
  employees of this state, or of any municipal  corporation  or  political
  subdivision  of  this  state,  having  the  control,  receipt,  custody,
  disposal or payment  of  interest,  rents,  salaries,  wages,  premiums,
  annuities,  compensations,  remunerations,  emoluments or other fixed or
  determinable gains, profits or income, except interest  coupons  payable
  to  bearer.  A  duplicate  of the statement as to tax withheld on wages,
  required to be furnished by an employer to an employee, shall constitute
  the return of information required to be made under  this  section  with
  respect to such wages.
    (d) Notice of qualification as receiver, etc.--Every receiver, trustee
  in  bankruptcy,  assignee  for  benefit  of  creditors,  or  other  like
  fiduciary shall  give  notice  of  his  qualification  as  such  to  the
  administrator, as may be required by regulation.