2006 New York Code - Report Of Premiums By Insurers.

 
    §  11-904 Report of premiums by insurers. Each insurer required to pay
  a tax under this chapter shall, at the time such tax is paid or payable,
  whichever is sooner, render to the commissioner of  finance  a  verified
  report  setting  forth  such  information  as  may  be  required  by the
  commissioner  for  the  determination  of  the  tax   and   the   proper
  administration  of  this  chapter.  The  commissioner  of  finance shall
  prescribe the form and  furnish  the  necessary  forms  to  enable  such
  insurers  to  make  such reports. The commissioner or the commissioner's
  designated representative or the tax appeals tribunal or its  designated
  representative  shall  have power to examine any such insurer under oath
  and to require the production by such insurer of all books and papers as
  the commissioner or the tax appeals tribunal  may  deem  necessary.  All
  expenses  of  collecting  such  tax shall be paid by the commissioner of
  finance from  the  funds  received  under  this  chapter  prior  to  the
  distribution thereof as hereinafter authorized.