N.Y. General City Model 772/66 § 123: Time and place for filing returns and paying tax

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

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

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

finance on or before the date fixed for filing such return (determined

without regard to any extension of time for filing the return). The

director of finance shall prescribe by regulation the place for filing

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

to this title and for payment of any tax.