20 CRR-NY 6-1.1NY-CRR
20 CRR-NY 6-1.1
20 CRR-NY 6-1.1
6-1.1 Corporations required to file reports.
Tax Law, § 211(1)
Reports are required to be filed annually by:
(a) every corporation subject to tax, irrespective of the amount of its entire net income or capital (see section 1-3.1 of this Title—Domestic corporations subject to tax, and section 1-3.2 of this Title—Foreign corporations subject to tax);
(b) every receiver, referee, trustee, assignee, or other fiduciary, or other officer, or agent appointed by any court, who conducts the business of any corporation subject to tax under article 9-A;
(c) every foreign corporation having any employee, including any officer, within New York State, regardless of whether such corporation is subject to the tax imposed by article 9-A, provided such corporation is not subject to a franchise tax imposed by any other article of the Tax Law;
(d) every corporation which continues in business after it is dissolved (see section 1-2.3 of this Title—Definition of corporation); and
(e) every taxable DISC and every tax exempt DISC (see Subpart 3-9 of this Title—Domestic International Sales Corporation [DISC]).
20 CRR-NY 6-1.1
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.