2006 New York Code - Returns.

 
    §  11-2105  Returns.  a.  A  joint  return  shall be filed by both the
  grantor and the grantee for each deed  whether  or  not  a  tax  is  due
  thereon.  Such return shall be filed with the commissioner of finance at
  the time of payment of any tax imposed hereunder or, in the  case  of  a
  deed  not  subject  to tax, within thirty days after the delivery of the
  deed by the grantor to the grantee but  before  the  recording  of  such
  deed.  Filing  shall  be  accomplished  by  delivering the return to the
  register for transmittal to the commissioner of finance. In the case  of
  a  transfer  of  an  economic  interest in real property, a joint return
  shall be filed by both the grantor and the grantee for  each  instrument
  or  transaction by which such transfer is effected, whether or not a tax
  is due thereon.  Such return shall be filed  with  the  commissioner  of
  finance,  at  such  place  as  he  or  she may designate, at the time of
  payment of any tax imposed hereunder, or, if the transfer is not subject
  to tax, within thirty days  after  the  transfer.  The  commissioner  of
  finance shall prescribe the form of the return and the information which
  it  shall  contain.  The  return  shall be signed under oath by both the
  grantor or his agent and the grantee or his agent. Upon  the  filing  of
  such  return  for a deed, evidence of the filing shall be affixed to the
  deed by the register. The commissioner of finance may  provide  for  the
  use  of  stamps as evidence of payment and that they shall be affixed to
  the deed before it is recorded. Where either the grantor or grantee  has
  failed  to  sign  the  return, it shall be accepted as a return, but the
  party who has failed to sign the return or file a separate return  shall
  be  subject  to  the  penalties applicable to a person who has failed to
  file a return and the period of limitations for assessment of tax or  of
  additional tax shall not apply to such party.
    b. Returns shall be preserved for three years and thereafter until the
  commissioner of finance permits them to be destroyed.
    c. The commissioner of finance may require amended returns to be filed
  within twenty days after notice and to contain the information specified
  in the notice.
    d.  If  a  return required by this chapter is not filed or if a return
  when filed is incorrect or insufficient on its face the commissioner  of
  finance  shall  take the necessary steps to enforce the filing of such a
  return or of a corrected return.
    e. Where a deed, or  instrument  or  transaction  has  more  than  one
  grantor or more than one grantee, the return may be signed by any one of
  the  grantors  and  by  any one of the grantees, provided, however, that
  those not signing shall not be relieved of any  liability  for  the  tax
  imposed by this chapter.
    f.  The  payment  of, and the filing of returns relating to, the taxes
  imposed hereunder, shall be required as a  condition  precedent  to  the
  recording  or  filing of a deed, lease, assignment or surrender of lease
  or other instrument effecting a conveyance or transfer subject  to  such
  taxes.
    *  (g) Every cooperative housing corporation shall be required to file
  an information return with the commissioner of finance as follows:  such
  information  return shall be filed by February fifteenth of the year two
  thousand and of each year  thereafter,  covering  the  reporting  period
  beginning  on  January sixth of the year preceding the filing and ending
  on January fifth of the  year  of  the  filing.  For  reporting  periods
  beginning  before  January  sixth,  nineteen  hundred  ninety-nine, such
  information return shall  be  filed  by  July  fifteenth  of  each  year
  covering  the  preceding  period of January first through June thirtieth
  and by January fifteenth of each year covering the preceding  period  of
  July first through December thirty-first provided, however, that for the
  reporting  period  from  January  first through June thirtieth, nineteen


  hundred eighty-nine, such information return  shall  be  filed  by  July
  thirty-first,  nineteen  hundred  eighty-nine.  The return shall contain
  such information regarding the  transfer  of  shares  of  stock  in  the
  cooperative  housing corporation as the commissioner may deem necessary,
  including  but  not  limited  to,  the  names,  addresses  and  employer
  identification numbers or social security numbers of the grantor and the
  grantee,  the number of shares transferred, the date of the transfer and
  the consideration paid for such transfer,  provided,  however,  that  if
  such cooperative housing corporation elects that such information return
  be  deemed  an application for an abatement pursuant to paragraph (f) of
  subdivision three of section four  hundred  sixty-seven-a  of  the  real
  property  tax  law,  such  return shall contain the information required
  pursuant to paragraph (d) of subdivision  three  of  such  section.  The
  commissioner   of   finance   may  enter  into  an  agreement  with  the
  commissioner of taxation and finance of the state of New York to provide
  that a single information return may be filed for purposes  of  the  tax
  imposed  by  this  chapter  and  the real estate transfer tax imposed by
  article thirty-one of the tax law.
    * NB There are two sub g's
    * g. Returns with respect to the conveyance of a  one-  or  two-family
  dwelling  will  not  be  accepted  for  filing  unless accompanied by an
  affidavit signed by the grantor and grantee indicating that the premises
  is equipped with an approved and operational smoke detecting  device  as
  provided  in article six of subchapter seventeen of chapter one of title
  twenty-seven of this code.
    * NB There are 2 sub g's