N.Y. Tax Law § 1294: Returns and payment of state assessment fee

§ 1294. Returns and payment of state assessment fee. (a) Every person

liable for the state assessment fee imposed by this article shall file a

return on a calendar-quarterly basis with the commissioner. Each return

shall show the number of TNC prearranged trips, the total gross trip

fares and the amount of fees due thereon 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 within thirty days after the end of the quarterly period covered

thereby. If the commissioner deems it necessary in order to ensure the

payment of the state assessment fee 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

thirty days after notice and to contain the information specified in the

notice. The commissioner may require that the returns be filed

electronically.

(b) 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 state assessment fees on the correct number of trips subject to such

fee 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 specified for the filing of the

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

whether the return that is filed correctly shows the correct number of

trips, gross trip fares or amount of fees due thereon. The commissioner

may require that the fee be paid electronically.