N.Y. Tax Law § 1252: Payment of tax

§ 1252. Payment of tax. (a) Every person required to file a return or

returns under subdivision (a) of the preceding section shall, at the

time of filing such return or returns, pay to the state tax commission

the amount which section eleven hundred thirty-seven or section eleven

hundred thirty-seven-A of article twenty-eight requires to be paid with

respect to local taxes imposed pursuant to this article. The amount so

required to be paid for the period for which a return or returns is

required to be filed shall be due and payable to the state tax

commission on the date limited for the filing of the return or returns

for such period, without regard to whether a return is filed or whether

the return which is filed clearly shows the amount of receipts,

amusement charges or returns or the value of property or services sold

or purchased or the taxes due thereon. Where the state tax commission,

in its discretion, deems it necessary to protect the revenues to be

obtained under this article, it shall have the power to require a bond,

cash or other security under procedures which are set forth in section

eleven hundred thirty-seven.

(b) The tax commission, in its discretion, may require or permit any

or all persons liable for any tax or required to collect any tax

authorized under section twelve hundred ten, twelve hundred eleven,

twelve hundred twelve or twelve hundred twelve-A to make payment to such

banks, banking houses or trust companies designated by the tax

commission and to file returns with such banks, banking houses or trust

companies, as agent of the state tax commission, in lieu of paying the

taxes imposed under the authority of section twelve hundred ten, twelve

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

directly to the state tax commission. However, the tax commission can

only designate such banks, banking houses and trust companies which are

already designated by the comptroller as depositories pursuant to

section eleven hundred forty-eight of this chapter.