§ 1515. Returns. (a) Every taxpayer and every other foreign and alien\ninsurance corporation having an employee, including any officer, in this\nstate or having an agent or representative in this state, shall\nannually, on or before the fifteenth day of the third month following\nthe close of its taxable year, for taxable years beginning before\nJanuary first, two thousand sixteen, and on or before the fifteenth day\nof the fourth month following the close of its taxable year, for taxable\nyears beginning on or after January first, two thousand sixteen,\ntransmit to the commissioner a return in a form prescribed by the\ncommissioner setting forth such information as the commissioner may\nprescribe and every taxpayer which ceases to exercise its franchise or\nto be subject to the tax imposed by this article shall transmit to the\ncommissioner a return on the date of such cessation or at such other\ntime as the commissioner may require covering each year or period for\nwhich no return was theretofore filed. A copy of each return required\nunder this subdivision shall also be transmitted to the superintendent\nof financial services at or before the times specified for filing such\nreturns with the commissioner.\n (b) Every taxpayer shall also transmit such other returns and such\nfacts and information as the tax commission may require in the\nadministration of this article.\n (c) The tax commission may grant a reasonable extension of time for\nfiling returns whenever good cause exists. An automatic extension of six\nmonths for the filing of its annual return shall be allowed any\ntaxpayer, if within the time prescribed by subdivision (a), such\ntaxpayer files with the tax commission an application for extension in\nsuch form as said commission may prescribe and pays on or before the\ndate of such filing the amount properly estimated as its tax.\n (d) Every return shall have annexed thereto a certification by the\npresident, vice president, treasurer, assistant treasurer, chief\naccounting officer or any other officer of the taxpayer duly authorized\nso to act to the effect that the statements contained therein are true.\nThe fact that an individual's name is signed on a certification of the\nreturn shall be prima facie evidence that such individual is authorized\nto sign and certify the return on behalf of the corporation.\n (e) Report of changed or corrected federal income or final\ndetermination of refund or credit of retaliatory taxes or other\ncharges.-- (1) If the amount of the life insurance company taxable\nincome (which shall include, in the case of a stock life insurance\ncompany which has an existing policyholders surplus account, the amount\nof direct and indirect distributions during the taxable year to\nshareholders from such account), taxable income of a partnership or\ntaxable income, as the case may be, or alternative minimum taxable\nincome for any year of any taxpayer as returned to the United States\ntreasury department is changed or corrected by the commissioner of\ninternal revenue or other officer of the United States or other\ncompetent authority, such taxpayer shall report such change or corrected\ntaxable income or alternative minimum taxable income within ninety days\n(or one hundred twenty days, in the case of a taxpayer making a combined\nreturn under this article for such year) after the final determination\nof such change or correction or as required by the commissioner, and\nshall concede the accuracy of such determination or state wherein it is\nerroneous. Provided, however, if the taxpayer is a direct or indirect\npartner of a partnership required to report adjustments in accordance\nwith section six hundred fifty-nine-a of this chapter, such taxpayer\nshall also report such adjustments in accordance with section six\nhundred fifty-nine-a of this chapter. Any taxpayer filing an amended\nreturn with such department shall also file within ninety days (or one\nhundred twenty days, in the case of
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