363. Credit for taxes in case of taxpayers other than residents of the state. Whenever a taxpayer other than a resident of the state has become liable to income tax to the state or country where he resides upon his net income for the taxable year, derived from sources within this state and subject to taxation under this article, the comptroller shall credit the amount of income tax payable by him under this article with such proportion of the tax so payable by him to the state or country where he resides as his income subject to taxation under this article bears to his entire income upon which the tax so payable to such other state or country was imposed; provided that such credit shall be allowed only if the laws of said state or country (1)2 grant a substantially similar credit to residents of this state subject to income tax under such laws or (2) impose a tax upon the personal incomes of its residents derived from sources in this state and exempt from taxation the personal incomes of residents of this state. No credit shall be allowed against the amount of the tax on any income taxable under this article which is exempt from taxation under the laws of such other state or country. This section as amended shall apply to taxes for the year nineteen hundred and nineteen and each year thereafter. subds. 1, 2, L. 1919, 3. Subdivisions one and two of section three hundred and 366, sixty-six of such chapter, as added by chapter six hundred and as added by twenty-seven of the laws of nineteen hundred and nineteen, are ch. 627, hereby amended to read, respectively, as follows:* 1. For the calendar year nineteen hundred and twenty and for each calendar year thereafter, every withholding agent shall deduct and withhold from all salaries, wages, commissions, gratuities, emoluments, perquisites and other fixed or determinable annual or periodical compensation of whatever kind and in whatever form paid or received, earned by any taxpayer for personal services and taxable under this article, of which he shall have control, receipt, custody, disposal or payment, the following amounts: one per centum of the first ten thousand dollars or less, two per centum of the next forty thousand dollars or less, and three per centum of the excess over fifty thousand dollars, by which the amount of such compensation paid or to be paid in the calendar year, by such withholding agent to such taxpayer, ex 2 Figure "(1) new. 3 Remainder of section new. amended. § 370, as added by L. 1919, ch. 627, amended. state. ceeds the amount of the exemptions granted to such taxpayer under section three hundred and sixty-two of this chapter as shown by a certificate filed with the withholding agent in form to be prescribed by the comptroller or one thousand dollars if no certificate showing his personal exemption status is filed with the withholding agent by a taxpayer other than a resident of this If it appears that another state has passed a law taxing incomes in such manner as will result in its residents being entitled to credit under section three hundred and sixty-three hereof, sufficient to offset all taxes imposed by this article, the comptroller may, by regulation, relieve residents of such state from being required to make any return under this article, and may prescribe a form of certificate to be filed by residents of such state with withholding agents. A withholding agent with whom such a certificate shall be filed, or with whom a certificate, in such form as shall be prescribed by the comptroller, to the effect that the person entitled to such compensation is a resident of this state and setting forth his residence address, shall be filed after the beginning of the calendar year and before the time when he is required to make return and payment, need not deduct or withhold anything from the compensation of the person filing such certificate. The comptroller may, by regulation, require withholding agents to forward to him at stated times any of the certificates mentioned in this subdivision. 2.5 Every withholding agent shall make return to the comp troller of complete information concerning the amount of all interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits and income, except interest coupons payable to bearer, of any taxpayer taxable under this article of one thousand dollars or more in any taxable year under such regulations and in such form and manner and to such extent as may be prescribed by the comptroller. 4. Section three hundred and seventy of such chapter, as added by chapter six hundred and twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended to read as follows: § 370. Returns when accounting period changed. If a taxpayer, with the approval of the comptroller, changes the basis of 5 Subd. 2 is not in fact amended. The bill as originally introduced in the legislature sought to amend subd. 2, but was so amended before being passed as to restore this subdivision to its original form. computing net income from fiscal year to calendar year, a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December thirty-first. If the change is made from calendar year to fiscal year, a separate return shall be made for the period between the close of the last calendar year for which return was made and the date designated as the close of the fiscal year. If the change is made from one fiscal year to another fiscal year, a separate return shall be made for the period between the close of the former fiscal year and the date designated as the close of the new 'fiscal year. If a taxpayer making his first return for income tax keeps his accounts on the basis of a fiscal year, he shall make a separate return for the period between the beginning of a calendar year in which such fiscal year ends and the end of such fiscal year. In all of the above cases the net income shall be computed on the basis of such period for which separate return is made, and the tax shall be paid thereon at the rate for the calendar year in which such period is included; and the exemptions allowed in this article shall be reduced respectively to amounts which bear the same ratio to the full exemptions provided for as the number of months in such period bears to twelve months. ch. 627, § 5. Section three hundred and seventy-one of such chapter, added by as added by chapter six hundred and twenty-seven of the laws of L. 1919, nineteen hundred and nineteen, is hereby amended to read as amended. follows: 371. Time and place of filing returns. Returns shall be made to the comptroller on or before the fifteenth day of the fourth month following the close of the fiscal year, or, if the return is made on the basis of the calendar year, then the return shall be made on or before the fifteenth day of April in each year. The comptroller may grant a reasonable extension of time for filing returns whenever in his judgment good cause exists and shall keep a record of every such extension and the reason therefor. Except in the case of taxpayers who are abroad, no such extension shall be granted for more than six months. 6 Words "for the period between the close of the last fiscal year for which return shall be made," omitted. 7 Word "last" omitted. Following sentence formerly read: "Returns shall be made to the comptroller on or before the fifteenth day of March in each year of the taxpayer's net income for his last preceding taxable year." Word "his" substituted for word " its." § 373a added. § 378, as added by L. 1919, ch. 627, repealed. In effect, when. Such returns shall, so far as may be, set forth the same or similar items called for in the blank forms of return prescribed by the United States commissioner of internal revenue for the enforcement of the act of congress known as the revenue act of nineteen hundred and eighteen, together with such other facts as the comptroller may deem necessary for the proper enforcement of this article. There shall be annexed to such return the affidavit or affirmation of the person making the return, to the effect that the statements contained therein are true. Blank forms of return shall be furnished by the comptroller upon application, but failure to secure the form shall not relieve any taxpayer from the obligation of making any return herein required. 6. Such chapter is hereby amended by inserting therein a new section, to be section three hundred and seventy-three-a, to read as follows: The director of the § 373-a. Oaths and acknowledgments. income tax bureau, and each assistant, deputy and district director, and each cashier, senior auditor, auditor and junior auditor of the income tax bureau, shall have the power to administer an oath to any person, or to take the acknowledgment of any person in respect of any income tax report or return required by or pursuant to this article, or the rules and regulations of the comptroller. 87. Section three hundred and seventy-eight of such chapter, as added by chapter six hundred and twenty-seven of the laws of nineteen hundred and nineteen, is hereby repealed. 8. This act shall take effect immediately, except section five, which shall take effect June first, nineteen hundred and twenty. L. 1909, Chap. 692. AN ACT to amend the tax law, in relation to penalties for violation of provisions relative to personal income taxes. Became a law May 10, 1920, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section three hundred and seventy-six of chapter sixty-two of the laws of nineteen hundred and nine, entitled "An L. 1919, act in relation to taxation, constituting chapter sixty of the con- as added by repealed. added. § 2. Article sixteen of chapter sixty-two of the laws of nine- New § 376 teen hundred and nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," as added by chapter six hundred and twenty-seven of the laws of nineteen hundred and nineteen, is hereby amended by the insertion of a new section, number three hundred and seventy-six, to read as follows: 8 376. Penalties, additional taxes and interest. 1. If any taxpayer, without intent to evade any tax imposed by this article, shall fail to make a return of income or pay any tax if one is due at the time required by or under the provisions of this article, but shall voluntarily make a correct return of income and pay the tax due within sixty days thereafter, there shall be added to the tax an additional amount equal to five per centum thereof, but such additional amount shall in no case be less than two dollars, and an additional one per centum for each month or fraction of a month during which the tax remains unpaid. If any withholding agent, without intent to evade any tax imposed by this article, shall fail to make a return and pay a tax withheld by him at the time required by or under the provisions of this article, but shall voluntarily make a correct return and pay the tax due within sixty days thereafter, the withholding agent shall pay, and may not charge to the taxpayer, an additional amount equal to five per centum thereof, but such additional amount shall in no case be less than two dollars, and an additional one per centum for each month or fraction of a month during which the tax remains unpaid. 2. If any taxpayer fails voluntarily to make a return of income or to pay a tax if one is due within sixty days of the time required by or under the provisions of this article, the tax shall bə doubled and such doubled tax shall be increased by one per centum for each month or fraction of a month from the time the tax was originally due to the date of payment. 3. Any individual, corporation or partnership, who, without fraudulent intent, shall fail to pay, or to deduct or withhold and pay any tax, or to make, render, sign or verify any return, or to supply any information, within the time required by or under the provisions of this article, shall be liable to a penalty of |