N.Y. Tax Law § 505: Returns

§ 505. Returns. Every carrier subject to this article and every

carrier to whom a certificate of registration was issued shall file on

or before the last day of each month a return for the preceding calendar

month where a carrier's total tax liability under this article for the

preceding calendar year exceeded twelve thousand dollars. Where a

carrier's total tax liability under this article for the preceding

calendar year did not exceed twelve thousand dollars or where a carrier

was not subject to such tax in the preceding calendar year, returns

shall be filed quarterly, on or before the last day of the calendar

month following each of the calendar quarters: January through March,

April through June, July through September and October through December.

Provided, however, if the commissioner consents thereto in writing, any

carrier may file a return on or before the thirtieth day after the close

of any different period, if the carrier's books are regularly kept on a

periodic basis other than a calendar month or quarter. The commissioner

may permit the filing of returns on an annual basis, provided the

carrier was subject to the tax under this article during the entire

preceding calendar year and the carrier's total tax liability under this

article for such year did not exceed twelve hundred dollars. Such annual

returns shall be filed on or before January thirty-first of the

succeeding calendar year. Returns shall be filed with the commissioner

on forms to be furnished by such commissioner for such purpose and shall

contain such data, information or matter as the commissioner may require

to be included therein. The fact that a carrier's name is signed to a

filed return shall be prima facie evidence for all purposes that the

return was actually signed by such carrier. The commissioner may grant a

reasonable extension of time for filing returns whenever good cause

exists and may waive the filing of returns if a carrier is not subject

to the tax imposed by this article for the period covered by the return.

Every return shall have annexed thereto a certification to the effect

that the statements contained therein are true.