(a)A professional athletic team must make such group required installments on forms and in the manner prescribed by the Department of Taxation and Finance.#
(a) A professional athletic team must make such group required installments on forms and in the manner prescribed by the Department of Taxation and Finance. The group required installments must contain the name and address of the professional team and the same special identifying number assigned to such team by the department for the purpose of filing a group New York State nonresident personal income tax return.
(b)The first group installment must include a detailed schedule showing:#
(b) The first group installment must include a detailed schedule showing:
(1) the name and address of the professional team;
(2) the special identifying number;
(3) the taxable year for which the group installment is being made; and
(4) the names (in columnar form and in alphabetical order by last name or other order acceptable to the Department of Taxation and Finance), addresses, social security numbers and amounts of estimated tax of the participating members.
(b)(1)the name and address of the professional team;#
(1) the name and address of the professional team;
(b)(2)the special identifying number;#
(2) the special identifying number;