N.Y. Tax Law § 1251: Returns

§ 1251. Returns. (a) Every person required to collect any of the taxes

imposed under the authority of section twelve hundred ten, twelve

hundred eleven, twelve hundred twelve or twelve hundred twelve-A shall

file a return as required by subdivision (a) of section eleven hundred

thirty-six with the tax commission, except that return for the quarterly

period ending August thirty-first, nineteen hundred sixty-five shall

only cover the month of August, nineteen hundred sixty-five. The return

of a vendor of tangible personal property or services shall show his

receipts from sales and also the aggregate value of tangible personal

property and services sold by him, the use of which is subject to a tax

imposed under the authority of this article and the amount of taxes

required to be collected with respect to such sales and use. The return

of a recipient of amusement charges shall show all such charges and the

amount of tax thereon, and the return of an operator required to collect

tax on rents shall show all rents received or charged and the amount of

tax thereon. Every person required to file a part-quarterly return

pursuant to subdivision (a) of section eleven hundred thirty-six shall

file a return for the same periods for the taxes imposed pursuant to

this article. Provided, however, where a part-quarterly return described

in paragraph (i) or (ii) of subdivision (a) of section eleven hundred

thirty-six is filed for purposes of complying with this section and

section eleven hundred thirty-six or subdivision (a) or (b) of section

eleven hundred thirty-seven-A, on such returns separate amounts due for

the taxes imposed by each county, city or school district, pursuant to

the authority of section twelve hundred ten, twelve hundred eleven,

twelve hundred twelve or twelve hundred twelve-A, need not be shown.

Rather, such returns shall only show the aggregate amount of all such

local taxes calculated in the manner provided for in paragraph (i) or

(ii) of subdivision (a) of section eleven hundred thirty-six except that

in the case of a short-form, part-quarterly return, where a county, city

or school district did not impose a tax in the comparable quarter of the

immediately preceding year, the tax for that locality shall be

calculated on such basis as the tax commission shall by regulation

prescribe.

(b) The returns required by this section to be filed quarterly shall

be filed for quarterly periods ending on the last day of February, May,

August and November of each year, and each return shall be filed within

twenty days after the end of the quarterly period covered thereby. The

returns required by this section to be filed monthly shall be filed for

monthly periods ending on the last day of each month and each return

shall be filed within twenty days after the end of each prior month.

(c) The tax commission may permit or require returns to be made

covering other periods and upon such dates as it may specify. If the tax

commission deems it necessary in order to insure the payment of the

taxes imposed by this article, it may require returns to be made for

shorter periods than those prescribed pursuant to the foregoing

subdivisions of this section, and upon such dates as it may specify.

(d) The form of returns shall be prescribed by the tax commission and

shall contain such information as it may deem necessary for the proper

administration of this article. The commission may require amended

returns to be filed within twenty days after notice and to contain the

information specified in the notice.

(e) Return and payment to New York city for months of June and July,

nineteen hundred sixty-five. With respect to the taxes imposed under

titles G, M, N and V of the administrative code of the city of New York,

returns shall be filed for the months of June and July, nineteen hundred

sixty-five containing such information and accompanied by such payments

as are required under titles G, M, N and V of the administrative code of

the city of New York and the regulations promulgated thereunder, in

effect as of July thirty-first, nineteen hundred sixty-five, except that

such returns shall only cover the months of June and July, nineteen

hundred sixty-five and not the whole quarter ending August thirty-first,

nineteen hundred sixty-five. Such returns, accompanied by the

appropriate payments, shall be filed with the commissioner of finance of

the city of New York on or before September twentieth, nineteen hundred

sixty-five, subject to local law provisions requiring or permitting

returns and payments of taxes for shorter periods, and subject to the

right of such city to fix by local law another date for such returns and

payments.

(f) Returns and payments to cities under one million, counties and

school districts for months of June and July, nineteen hundred

sixty-five. (1) Localities with a quarter ending August, nineteen

hundred sixty-five. With respect to the taxes imposed under the

authority of paragraphs (a), (b), (c), (e) and (i) of section one of

chapter two hundred seventy-eight of the laws of nineteen hundred

forty-seven, as amended, in effect as of July thirty-first, nineteen

hundred sixty-five and any of the same taxes imposed under the authority

of sections two, three and three-a of such act, for which returns are

due for the quarter ending August thirty-first, nineteen hundred

sixty-five, returns shall be filed for the months of June and July,

nineteen hundred sixty-five containing such information and accompanied

by such payments as are required by the applicable local laws,

ordinances, resolutions and the regulations promulgated thereunder, in

effect as of July thirty-first, nineteen hundred sixty-five, except that

such returns shall only cover the months of June and July, nineteen

hundred sixty-five and not the whole quarter ending August thirty-first,

nineteen hundred sixty-five. Such returns with the appropriate payments

shall be filed with such officers or bodies as are required under such

local laws, ordinances, resolutions and regulations on or before

September twentieth, nineteen hundred sixty-five, subject to local laws,

ordinances or resolutions requiring or permitting returns and payments

of taxes for shorter periods, and subject to the right of the taxing

jurisdiction to fix another date for such returns and payments by local

law, ordinance or resolution.

(2) Localities with a quarter ending September, nineteen hundred

sixty-five. With respect to the taxes imposed under the authority of

paragraphs (a), (b), (c), (e) and (i) of such section one of chapter two

hundred seventy-eight of such laws, as amended, in effect as of July

thirty-first, nineteen hundred sixty-five and any of the same taxes

imposed under the authority of sections two, three and three-a of such

act, for which returns are due for the quarter ending September

thirtieth, nineteen hundred sixty-five, returns shall be filed for the

month of July, nineteen hundred sixty-five containing such information

and accompanied by such payments as are required by the applicable local

laws, ordinances, resolutions and regulations promulgated thereunder, in

effect as of July thirty-first, nineteen hundred sixty-five, except that

such returns shall only cover the month of July, nineteen hundred

sixty-five and not the whole quarter ending September thirtieth,

nineteen hundred sixty-five. Such returns with the appropriate payments

shall be filed with such officers or bodies as are required under such

local laws, ordinances, resolutions and regulations on or before October

twentieth, nineteen hundred sixty-five, subject to local laws,

ordinances or resolutions requiring or permitting returns and payments

of taxes for shorter periods, and subject to the right of the taxing

jurisdiction to fix another date for such returns and payments by local

law, ordinance or resolution.