{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-515","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-515","heading":"§ 11-515 Time and place for filing returns and paying tax.","body":"A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the commissioner of finance on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The commissioner of finance shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this chapter and for payment of any tax.","path":["New York City Administrative Code","Title 11","Chapter 5: City Unincorporated Business Income Tax"],"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":"07e74492a670f79fa5481dc86ceecba1fdb35c9cc8d05c8440ad6fd46ddc3e9c","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-514","next":"us-nyc/n.y.c.-admin.-code-11-516"},"notice":"GroundRules: Original legal text. Not legal advice."}