N.Y. Tax Law § 526: Returns and payment of tax

§ 526. Returns and payment of tax. (a) Returns. Every carrier subject

to this article and every carrier to whom a license was issued shall

file a return quarterly, on or before the last day of the calendar month

immediately following the close of each of the calendar quarters:

January through March, April through June, July through September and

October through December. Provided, however, the commissioner may, if

the commissioner deems it necessary in order to insure the payment of

the taxes imposed by this article or to comply with a cooperative

agreement with other jurisdictions pursuant to section five hundred

twenty-eight of this article, require returns to be made at such times

and covering such periods as the commissioner may deem necessary.

Returns shall be filed on forms required by the commissioner for such

purpose and shall contain such information and certification as the

commissioner may require, including any information required pursuant to

a cooperative agreement five hundred twenty-eight of this article. The

fact that an individual's name is signed to a filed return shall be

prima facie evidence for all purposes that the return was actually

signed by such individual and that such individual is authorized to sign

on behalf of the carrier.

(b) Payment of tax. At the time of filing a return, as required by

this article, each carrier shall pay the tax imposed by this article for

the period covered by such return. Such tax shall be due and payable at

the time of filing the return or, if a return is not filed when due, on

the last day on which the return is required to be filed.

(c) Extensions. The commissioner may grant a reasonable extension of

time for filing returns or paying the tax 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.

(d) Leases. In those instances where the carrier is not the owner of

the qualified motor vehicle, the owner may be licensed and file returns

and maintain records pursuant to this article as prescribed by the

commissioner or, if the commissioner enters into a cooperative agreement

under section five hundred twenty-eight of this article, as prescribed

in such agreement. In any event, where the carrier is not the owner of a

qualified motor vehicle, the owner shall be jointly and severally liable

with the carrier for payment of tax under this article with respect to

such qualified motor vehicle.