1. (a) Returns are required to be filed on the forms and in the manner prescribed by the Commissioner of Taxation and Finance. The forms and instructions are available from the department and may be downloaded from the department's website.
2. (b) A change in Federal taxable income must be reported on an amended return and must be accompanied by a copy of the amended Federal return or the Federal revenue agent's report, and copies of all other related information. For information relating to the time for filing changes in Federal taxable income, see section 21-4.2 of this Part.
3. (c) Any banking corporation that is not a taxpayer, but that has one or more employees or officers within New York State, is required to file an information report.
4. (d) Every taxpayer must submit such other returns and other information which the commissioner may require in the administration of article 32 of the Tax Law.
5. (e) Every return must have annexed to it a certification that the statements in the return are true. The certification must be made by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer authorized to act in that capacity. The fact that an individual's name is signed on the certification of the return shall be prima facie evidence that such individual is authorized to sign and to certify the return on behalf of the corporation.

Tax Law, § 1462(a), (b), (d), (e)