Tax Law, § 658(e)

Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary (a) of a taxpayer subject to New York State personal income tax, (b) of a partnership which must file a New York State partnership return in accordance with section 151.4 of this Title, or (c) of an employer which must withhold New York State personal income taxes pursuant to Part 171 of this Title, required under the Internal Revenue Code and its applicable regulations to give notice of his or its qualification to act in such capacity must, within the same required period, give like written notice to the Tax Commission (see Internal Revenue Code, section 6036, and section 301.6036-1(a) of the Internal Revenue Code Regulations).