N.Y. GCM Law § 126

§ 126. Requirements concerning returns, notices, records and\nstatements. (a) General.--The director of finance may prescribe\nregulations as to the keeping of records, the content and form of\nreturns and statements, and the filing of copies of federal income tax\nreturns and determinations. The director of finance may require any\nperson, by regulation or notice served upon such person, to make such\nreturns, render such statements, or keep such records, as the director\nof finance may deem sufficient to show whether or not such person is\nliable under this title for tax or for collection of tax.\n (b) Notice of qualification as receiver, etc.--Every receiver, trustee\nin bankruptcy, assignee for benefit of creditors, or other like\nfiduciary shall give notice of his qualification as such to the director\nof finance, as may be required by regulation.\n