N.Y. Tax Law § 453: Payment of tax

§ 453. Payment of tax. 1. In the case of gross receipts from

broadcasting rights, such tax shall be paid to the commissioner of

taxation and finance or to employees or officers of the state athletic

commission acting as agents of the commissioner of taxation and finance

and shall be accompanied by a return in such form as shall be prescribed

by the commissioner of taxation and finance. Payments shall be made on

or before the last day of the month in which such gross receipts from

broadcasting rights are received by the individual corporation,

association or club holding such match or exhibition. Where the taxpayer

receives receipts subject to tax during the last five days of a month,

the required return and payment of tax shall not be due until the fifth

day of the succeeding month.

2. In the case of gross receipts from ticket sales, such tax shall be

paid to the commissioner or to employees or officers of the state

athletic commission acting as agents of the commissioner within ten

business days after the holding of the match or exhibition and shall be

accompanied by a return in such form as shall be prescribed by the

commissioner.

3. The commissioner of taxation and finance may grant a reasonable

extension of time for filing returns and payment of tax whenever

reasonable cause exists.