N.Y. Tax Law § 1284: Returns

§ 1284. Returns. Every person liable for the tax imposed by this

article shall file a return quarterly with the commissioner. Each return

shall show the number of trips in the quarter for which the return is

filed, together with such other information as the commissioner may

require. The returns required by this section shall be filed for

quarterly periods ending on the last day of March, June, September, and

December of each year, and each return shall be filed within twenty days

after the end of the quarterly period covered thereby. Every such person

shall also file a return with the commissioner for the period of

November and December two thousand nine, by January twentieth, two

thousand ten, containing the information described above. If the

commissioner deems it necessary in order to ensure the payment of the

tax imposed by this article, the commissioner may require returns to be

made for shorter periods than prescribed by the foregoing provisions of

this section, and upon such dates as the commissioner may specify. The

form of returns shall be prescribed by the commissioner and shall

contain such information as the commissioner may deem necessary for the

proper administration of this article. The commissioner may require

amended returns to be filed within twenty days after notice and to

contain the information specified in the notice. The commissioner may

require that the returns be filed electronically.