{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-2406","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-2406","heading":"§ 11-2406 Payment of tax.","body":"At the time of filing a return each person shall pay to the commissioner the tax imposed hereunder. Such tax shall be due and payable on the last day on which such return is required to be filed, regardless of whether a return is filed or whether the return which is filed correctly indicates the amount of tax due.","path":["New York City Administrative Code","Title 11","Chapter 24: Tax on Retail Licensees of the State Liquor Authority"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"0d6dd624a20de8a2d35e026752293e1855a0604af9ec526da72baa3cb739e804","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-2405","next":"us-nyc/n.y.c.-admin.-code-11-2407"},"notice":"GroundRules: Original legal text. Not legal advice."}