N.Y. General City Law art. 2-D, § 32: Time and place for filing returns and paying tax

§ 32. Time and place for filing returns and paying tax.--A person

required to make and file a return under this local law shall, without

assessment, notice or demand, pay any tax due thereon to the

administrator on or before the date fixed for filing such return

(determined without regard to any extension of time for filing the

return). The administrator shall prescribe by regulation the place for

filing any return, declaration, statement, or other document required

pursuant to this local law and for payment of any tax.