§ 658. Requirements concerning returns, notices, records and\nstatements. (a) General. The tax commission may prescribe regulations\nas to the keeping of records, the content and form of returns and\nstatements, and the filing of copies of federal income tax returns and\ndeterminations. The tax commission may require any person, by\nregulation or notice served upon such person, to make such returns,\nrender such statements, or keep such records, as the tax commission may\ndeem sufficient to show whether or not such person is liable under this\narticle for tax or for collection of tax. The tax commission shall\nprovide a space on the form of returns wherein the taxpayer shall\nindicate the school district in which the taxpayer is a resident.\n (b) Identifying numbers.--(1) When required by regulations prescribed\nby the tax commission:\n (A) Inclusion in returns.-- Any person required under the authority of\nthis article to make a return, statement, or other document shall\ninclude in such return, statement or other document such identifying\nnumber as may be prescribed for securing proper identification of such\nperson.\n (B) Furnishing number to other persons.-- Any person with respect to\nwhom a return, statement, or other document is required under the\nauthority of this article to be made by another person shall furnish to\nsuch other person such identifying number as may be prescribed for\nsecuring his proper identification.\n (C) Furnishing number of another person.-- Any person required under\nthe authority of this article to make a return, statement, or other\ndocument with respect to another person shall request from such other\nperson, and shall include in any such return, statement, or other\ndocument, such identifying number as may be prescribed for securing\nproper identification of such other person.\n (2) Limitation.--\n (A) Except as provided in subparagraph (B), a return of any person\nwith respect to his liability for tax, or any statement or other\ndocument in support thereof, shall not be considered for purposes of\nsubparagraphs (B) and (C) of subsection (1) as a return, statement, or\nother document with respect to another person.\n (B) For purposes of subparagraphs (B) and (C) of subsection (1), a\nreturn of an estate or trust with respect to its liability for tax, and\nany statement or other document in support thereof, shall be considered\nas a return, statement, or other document with respect to each\nbeneficiary of such estate or trust.\n (3) Requirement of information.-- For purposes of this section, the\ntax commission is authorized to require such information as may be\nnecessary to assign an identifying number to any person.\n (c) Partnerships, limited liability companies and S corporations.\n (1) Partnerships. Every partnership having a resident partner or\nhaving any income derived from New York sources, determined in\naccordance with the applicable rules of section six hundred thirty-one\nof this article as in the case of a nonresident individual, shall make a\nreturn for the taxable year setting forth all items of income, gain,\nloss and deduction and such other pertinent information as the\ncommissioner may by regulations and instructions prescribe. Such return\nshall be filed on or before the fifteenth day of the fourth month\nfollowing the close of each taxable year, for taxable years beginning\nbefore January first, two thousand sixteen, and on or before the\nfifteenth day of the third month following the close of each taxable\nyear, for taxable years beginning on or after January first, two\nthousand sixteen, except that the due date for the return of a\npartnership consisting entirely of nonresident noncitizens shall be the\ndate prescribed for the filing of its federal partnership return for the\ntaxable year. For purposes of this paragraph, "taxable year" means a\nyear or a period which would be a taxable year of the partnership if it\nwere subject to tax under this articl
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