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§ 25-05 — Identifying Numbers

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 25-05

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§ 25-05 Identifying Numbers.

Every person required to file a tax return, information return, certificate or other document pursuant to the law or these regulations shall include thereon identifying numbers in the form of his federal employer identification number or, if no such number has been assigned, his social security account number, and his New York State Liquor Authority license serial number, for purposes of proper identification.