N.Y. Tax Law § 1285: Payment of tax

§ 1285. Payment of tax. Every person required to file a return under

this article shall, at the time of filing such return, pay to the

commissioner the total of all tax imposed by this article, on the

correct number of trips subject to tax under this article. The amount so

payable to the commissioner for the period for which a return is

required to be filed shall be due and payable to the commissioner on the

date limited for the filing of the return for such period, without

regard to whether a return is filed or whether the return which is filed

correctly shows the correct number of trips or the amount of tax due

thereon. The commissioner may require that the tax be paid

electronically.