N.Y. Tax Law § 495: Returns and payment of tax

§ 495. Returns and payment of tax. (a) Every person on whom tax is

imposed under this article shall, on or before the twentieth day of the

month following each quarterly period ending on the last day of

February, May, August, and November, respectively, file electronically

with the commissioner a return on forms to be prescribed by the

commissioner, showing the total amount of tax due in such quarterly

period, and including such other information as the commissioner may

require.

(b) Every person required to file a return under this section shall,

at the time of filing such return, pay electronically to the

commissioner the total amount of tax due for the period covered by such

return. If a return is not filed when due, the tax shall be due on the

day on which the return is required to be filed.