Section 14. Requirements concerning returns, notices, records and statements

(a)  General.  The  state  tax  commission  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  state tax commission 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 state tax
  commission 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  doing business in the city and
  having no partners who are residents 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 state tax commission 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 subsection, "taxable  year"  means  a
  year  or a 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  state  tax  commission  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  any  municipal  corporation  or  political
  subdivision  of  this  state,  having  the  control,  receipt,  custody,
  disposal or payment  of  interest,  rents,  salaries,  wages,  premiums,
  annuities,  compensation,  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 state
  tax commission, as may be required by regulation.