N.Y.C. Admin. Code § 11-1609: § 11-1609 Returns.

1. Every seller or supplier shall file with the commissioner of finance a return of containers sold and of the taxes due and payable thereon for the period from July first, nineteen hundred seventy-one until the last day of September, nineteen hundred seventy-one and thereafter for each of the four-monthly periods ending on the last day of January, May and September of each year.

2. Every retailer shall file with the commissioner of finance a return of containers purchased by such retailer from sellers or suppliers having no situs within the city and of the taxes due thereon for the same periods provided in subdivision one of this section.

3. The returns shall be filed within twenty days after the end of the periods covered thereby. The commissioner of finance may permit or require returns to be made for other periods and upon such dates as the commissioner may specify. If the commissioner of finance deems it necessary in order to insure the payment of the tax imposed by this chapter, the commissioner may require returns to be made for shorter periods than those prescribed pursuant to the foregoing provisions of this subdivision and upon such dates as he or she may specify.

4. The forms of returns shall be prescribed by the commissioner of finance and shall contain such information as the commissioner may deem necessary for the proper administration of this chapter. The commissioner of finance may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice.

5. If a return required by this chapter is not filed or if a return when filed is incorrect or insufficient on its face the commissioner of finance shall take the necessary steps to enforce the filing of such a return or a corrected return.