§ 1838. Filing of documents.–For purposes of the prosecution of offenses under the provisions of this chapter, reports, returns, statements, lists, accounts, other documents or other information required to be filed with or delivered to the tax commission shall include such items which under the provisions of this chapter or any related statute are required to be recorded or filed with, served upon or delivered to another person including, but not limited to, a court, appraiser, recording officer of any county within the state, county clerk, surrogate's assistant, surrogate's clerk, county treasurer, any other governmental agency or entity, securities exchange, clearing corporation or other entity in its capacity as an agent of the tax commission.