General.
(a) General.
(1)Each taxpayer should carefully prepare his New York State income tax return so as to fully and clearly set forth the data required to be stated therein.#
(1) Each taxpayer should carefully prepare his New York State income tax return so as to fully and clearly set forth the data required to be stated therein. Incomplete or incorrect New York State income tax returns will not ordinarily be accepted as meeting the requirements of law. However, a written statement filed by a taxpayer which fully and clearly discloses all items of his income and the deductions thereform, even though not made on the prescribed form, may be accepted as a tentative New York State income tax return sufficient to relieve the taxpayer from liability for the penalties imposed for delinquent filing, provided that it is filed within the prescribed time and is accompanied by full payment of any income tax shown to be due thereon, and provided further that it is replaced without unnecessary delay by a New York State income tax return made on the prescribed form.
(2)The Tax Commission will permit, under prescribed conditions and upon compliance with official specifications, the reproduction of certain New York State income tax forms.#
(2) The Tax Commission will permit, under prescribed conditions and upon compliance with official specifications, the reproduction of certain New York State income tax forms. Official New York State income tax forms used for reporting income for taxable years commencing on or after January 1, 1972 under article 22 of the Tax Law may be reproduced and filed with the New York State Department of Taxation and Finance and computer-prepared forms may be substituted for the official forms, if they comply with the standards and requirements prescribed by the New York State Department of Taxation and Finance.