Request for permission.

(c) Request for permission. A professional athletic team may request permission to file a group return on behalf of participating members of such team by submitting an application on a form prescribed by the department for such purpose (or replica, reproduction, computer-prepared form or other such form containing the prescribed information). The application must be accompanied by an individual power of attorney (or other evidence of authority acceptable to the Department of Taxation and Finance) from each electing qualified member authorizing a common agent to represent such electing qualified member of a professional athletic team in making, executing, or filing the return. The request must be sent to Assistant Director, Registration and Licensing Services Bureau, New York State Department of Taxation and Finance, Building 8, Room 408, W.A. Harriman Campus, Albany, NY 12227. Request for permission to file a group return must be made by the 30th day following the close of the taxable year for which the election is requested. Permission to file a group return will be restricted to qualified members of a professional athletic team electing to participate in the filing of a group return. In no event shall more than one group return be filed in any taxable year for the same professional athletic team. Upon receipt of a properly completed application, the department will determine whether or not the initial approval will be granted and will notify the team accordingly. The department's approval to file a group return is tentative pending receipt of the final group return and subject to revision or revocation on audit. A return filed on a group basis does not constitute a request for permission to file a group return. A request to file a group return must include the following information: