Section 192. Reports of corporations

Corporations liable to pay a tax under
  this article shall report as follows:
    1.  Corporations  paying franchise tax. Every corporation, association
  or joint-stock company liable to pay a tax  under  section  one  hundred
  eighty-three  or  one  hundred  eighty-five of this chapter shall, on or
  before March fifteenth in each year, make a written report  to  the  tax
  commission  of  its  condition  at  the  close  of  its  business on the
  preceding December thirty-first, stating the amount  of  its  authorized
  capital stock, the amount of stock paid in, the date and rate per centum
  of  each  dividend  paid by it during the year ending with such day, the
  entire amount of the  capital  of  such  corporation,  and  the  capital
  employed by it in this state during such year.
    2.  Transportation and transmission corporations. Every transportation
  or transmission corporation, joint-stock company or  association  liable
  to pay an additional franchise tax under section one hundred eighty-four
  of  this chapter, shall also, on or before March fifteenth of each year,
  make a written report to the tax commission of the amount of  its  gross
  earnings  subject  to the tax imposed by said section for the year ended
  on the preceding December thirty-first, except that the  year  ended  on
  December thirty-first, nineteen hundred seventy-six shall be deemed, for
  the  purposes  of  this  subdivision,  to  have commenced on July first,
  nineteen hundred seventy-six. Any such corporation, joint-stock  company
  or  association which ceases to be subject to the tax imposed by section
  one hundred eighty-four of this chapter  by  reason  of  a  liquidation,
  dissolution,  merger or consolidation with any other corporation, or any
  other cause, shall, on the date of such cessation or at such other  time
  as  the  tax  commission  may  require, make a written report to the tax
  commission of the amount of  its  gross  earnings  subject  to  the  tax
  imposed  by  section  one  hundred  eighty-four  of this chapter for any
  period for which no  report  was  theretofore  filed.  Any  corporation,
  joint-stock company or association subject to a tax upon dividends under
  said  section one hundred eighty-four of this chapter shall also include
  in its report under this subdivision required to be filed a statement of
  the authorized capital of the  company,  the  amount  of  capital  stock
  issued, and the amount of dividends of every nature paid during the year
  ended  on  the preceding December thirty-first. As to tax payers subject
  to such tax upon dividends under said section one hundred eighty-four of
  this chapter, the year ended on December thirty-first, nineteen  hundred
  seventy-six  shall  be  deemed, for the purposes of this subdivision, to
  have commenced on July first, nineteen hundred seventy-six.
    * 4. Insurance corporations. (a) Except  as  hereinafter  provided  in
  paragraph  (b),  every  insurance  corporation liable to pay a tax under
  section one hundred eighty-seven of this chapter  shall,  on  or  before
  March  first,  June  first,  September  first and December first in each
  year,  make  a  written  report  to  the  tax  commission  and  to   the
  superintendent of insurance covering the quarter year ending on the last
  day of the third month preceding that in which the report is required to
  be  filed,  in  such  form  and  containing  such information as the tax
  commission may deem necessary for the determination of the tax  due  for
  each  such  quarter  year.  There  shall  also  be  filed  with  the tax
  commission and with the superintendent of insurance, on or before  March
  fifteenth of each year, a statement which will reconcile the net taxable
  premiums  shown in the quarterly reports, made pursuant to this section,
  for the preceding calendar year, with the total gross and  net  premiums
  shown  in  the  annual statement of the insurance corporation filed with
  said superintendent of insurance for such year pursuant to section three
  hundred seven of the insurance law.

    (b) Every insurance corporation liable to pay a tax under subdivisions
  six and eight of section one hundred eighty-seven of this chapter shall,
  on or before the fifteenth day of March, make and file a written  report
  with  the  tax  commission  and  with  the  superintendent of insurance,
  covering  the  preceding calendar year, in such form and containing such
  information  as  the  tax  commission  may  deem   necessary   for   the
  determination of the tax imposed by said subdivisions, and such calendar
  year shall be deemed the taxable year within the meaning of this section
  and  of said subdivisions, provided, however that insurance corporations
  liable to pay  tax  under  subdivision  eight  of  section  one  hundred
  eighty-seven  shall be required to make the reports required herein only
  on the fifteenth day of March in the years nineteen  hundred  sixty-five
  through and including nineteen hundred seventy-six.
    *  NB  (Repealed  649/74--still effective with regard to taxes accrued
  under § 187 and prior to 1/1/74.)
    5.  Foreign  corporations  subject  to  license  fee.  Every   foreign
  corporation  subject  to  the license fee imposed by section one hundred
  eighty-one of this chapter shall include in the  reports  filed  by  it,
  pursuant  to  the provisions of articles nine or nine-a of this chapter,
  such information, in such form as the tax commission may  prescribe,  as
  may be necessary to enable the tax commission to determine the amount of
  its license fee, pursuant to the aforesaid section.