N.Y. General City Model 772/66 § 122: Returns, payment of tax

§ 122. Returns, payment of tax. (a) General.--On or before the

fifteenth day of the fourth month following the close of a taxable year,

an unincorporated business income tax return shall be made and filed,

and the balance of any tax shown on the face of such return, not

previously paid as installments of estimated tax, shall be paid, by or

for every unincorporated business having unincorporated business gross

income, determined for purposes of this subdivision without any

deduction for the cost of goods sold or services performed, of more than

ten thousand dollars, or having any amount of unincorporated business

taxable income.

(b) Decedents.--The return for any deceased individual shall be made

and filed by his executor, administrator, or other person charged with

his property. If a final return of a decedent is for a fractional part

of a year, the due date of such return shall be the fifteenth day of the

fourth month following the close of the twelve-month period which began

with the first day of such fractional part of the year.

(c) Individuals under a disability.--The return for an individual who

is unable to make a return by reason of minority or other disability

shall be made and filed by his guardian, committee, fiduciary or other

person charged with the care of his person or property (other than a

receiver in possession of only a part of his property), or by his duly

authorized agent.

(d) Estates and trusts.--The return for an estate or trust shall be

made and filed by the fiduciary.

(e) Joint fiduciaries.--If two or more fiduciaries are acting jointly,

the return may be made by any one of them.

(f) Returns for taxable years ending prior to December thirty-first

nineteen hundred sixty-six.--With respect to taxable years ending prior

to December thirty-first nineteen hundred sixty-six, the returns

required to be made and filed pursuant to this section shall be made and

filed on or before the fifteenth day of the fourth month following the

close of such taxable year or the sixtieth day following the date that

this title becomes effective, whichever is later.

(g) Taxpayers with credit relating to stock transfer tax.--Subdivision

(a) of this section shall apply to a taxpayer which has a right to a

credit pursuant to subdivision (c) of section one hundred one of this

chapter except that the tax, or balance thereof, payable to the director

of finance in full pursuant to subdivision (a) of this section, at the

time the return is required to be filed, shall be calculated and paid at

such time as if the credit provided for in subdivision (c) of section

one hundred one of this chapter were not allowed.