US Laws, Codes, Statutes & Cases

 
    §   11-518  Requirements  concerning  returns,  notices,  records  and
  statements. (a) General.  The  commissioner  of  finance  may  prescribe
  regulations  as  to  the  keeping  of  records, the content and forms of
  returns and statements, and the filing of copies of federal  income  tax
  returns  and determinations. The commissioner of finance 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
  commissioner of finance may deem sufficient to show whether or not  such
  person is liable under this chapter for tax or for collection of tax.
    (b)  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 or her qualification as such to the
  commissioner of finance, as may be required by regulation.