Sec. 6-1.1. Corporations required to file reports

Tax Law, § 211(1)

Reports are required to be filed annually by:

(a) every corporation subject to tax, irrespective of the amount of its entire net income or capital (see section 1-3.1 of this Title—Domestic corporations subject to tax, and section 1-3.2 of this Title—Foreign corporations subject to tax);

(b) every receiver, referee, trustee, assignee, or other fiduciary, or other officer, or agent appointed by any court, who conducts the business of any corporation subject to tax under article 9-A;

(c) every foreign corporation having any employee, including any officer, within New York State, regardless of whether such corporation is subject to the tax imposed by article 9-A, provided such corporation is not subject to a franchise tax imposed by any other article of the Tax Law;

(d) every corporation which continues in business after it is dissolved (see section 1-2.3 of this Title—Definition of corporation); and

(e) every taxable DISC and every tax exempt DISC (see Subpart 3-9 of this Title—Domestic International Sales Corporation [DISC]).