N.Y. Tax Law § 1299-d: Returns and payment of surcharge

§ 1299-D. Returns and payment of surcharge. (a) Every person liable

for the surcharge imposed by this article shall file a return with the

commissioner on a monthly basis. Each return shall show the number of

for-hire transportation trips, or the number of pool vehicle passengers,

subject to the surcharge imposed by this article in the month for which

the return is filed, along with such other information as the

commissioner may require. The returns required by this section shall be

filed within twenty days after the end of the month covered thereby. If

the commissioner deems it necessary to ensure the payment of the

surcharge imposed by this article, he or she may require returns to be

made for shorter periods than prescribed by the foregoing provisions of

this section, and upon such dates as may be specified. 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 that

returns be filed electronically.

(b) Every person liable for the surcharge imposed by this article

shall, at the time of filing such return, pay to the commissioner the

total amount of all surcharges due under this article. Such amount shall

be due and payable 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 for-hire

trips are subject the surcharge, or the correct surcharge amount due

thereon. The commissioner may require that the surcharge be paid

electronically.

(c) In addition to any other penalty or interest provided for under

this article or other law, and unless it is shown that such failure is

due to reasonable cause and not due to willful neglect, any person

liable for the surcharge imposed by this article that fails to pay such

surcharge when due shall be liable for a penalty in an amount equal to

two hundred percent of the total surcharge amount that is due.