N.Y. Tax Law § 1554: Returns and payment

§ 1554. Returns and payment. (a) Every person shall file a return with

the commissioner of taxation and finance, in a form prescribed by the

commissioner of taxation and finance, within sixty days of the end of

the calendar quarter during which a taxable insurance contract took

effect or was renewed. Such return shall set forth such information as

the commissioner of taxation and finance may prescribe. The commissioner

of taxation and finance may grant a reasonable extension of time for

filing such returns.

(b) Every return filed by a corporation, partnership, limited

liability company or association shall have annexed thereto a

certification made by any person duly authorized so to act on behalf of

such corporation, partnership, limited liability company or association

that the statements contained therein are true. The fact that an

individual's name is signed on a certification of the return shall be

prima facie evidence that such individual is authorized to sign and

certify the return on behalf of the corporation, partnership, limited

liability company or association. Blank forms of returns shall be

furnished by the commissioner of taxation and finance, on application,

but failure to secure such a form shall not release any person from the

obligation of making any return required by this article.

(c) An action may be brought at any time by the attorney general at

the instance of the commissioner of taxation and finance, in the name of

the state, to compel the filing of returns due under this article.

(d) The tax shall be payable to the commissioner of taxation and

finance in full at the time that the return is required to be filed. The

commissioner of taxation and finance may grant a reasonable extension of

time for payment of tax under such terms and conditions as he deems just

and proper.