N.Y. Tax Law § 652: Time and place for filing returns and paying tax

§ 652. Time and place for filing returns and paying tax. (a) Except

as provided in subsection (b) of this section, a person required to make

and file a return under this article shall, without assessment, notice

or demand, pay any tax due thereon to the commissioner on or before the

date fixed for filing such return (determined without regard to any

extension of time for filing the return). The commissioner shall

prescribe by regulation the place for filing any return, statement, or

other document required pursuant to this article and for payment of any

tax.

(b) The commissioner may allow individuals who have income only from

wages, salaries, tips and like remuneration for services performed as an

employee, interest, dividends and unemployment compensation to elect to

have the commissioner compute the tax due. To provide for expeditious

and uniform administration of the tax computations which involve

numerous variables, the commissioner may further qualify, with regard to

period of residency, deductions, credits, exemptions, amount and

character of gross income, and any other appropriate factors relative to

calculation of tax, those individuals who may elect to have their taxes

computed by the commissioner. Any such election shall be made on the

form prescribed by the commissioner for this purpose. If a qualified

taxpayer elects to have the commissioner compute the tax, the amount

determined by the commissioner shall be paid (i) within ten days from

the date of the issuance of a notice and demand therefor or (ii) on the

date fixed for filing such return (determined without regard to any

extension of time for filing), whichever is later.