N.Y. Tax Law § 1294 — Returns and payment of state assessment fee

§ 1294. Returns and payment of state assessment fee. (a) Every person\nliable for the state assessment fee imposed by this article shall file a\nreturn on a calendar-quarterly basis with the commissioner. Each return\nshall show the number of TNC prearranged trips, the total gross trip\nfares and the amount of fees due thereon in the quarter for which the\nreturn is filed, together with such other information as the\ncommissioner may require. The returns required by this section shall be\nfiled within thirty days after the end of the quarterly period covered\nthereby. If the commissioner deems it necessary in order to ensure the\npayment of the state assessment fee imposed by this article, the\ncommissioner may require returns to be made for shorter periods than\nprescribed by the foregoing provisions of this section, and upon such\ndates as the commissioner may specify. The form of returns shall be\nprescribed by the commissioner and shall contain such information as the\ncommissioner may deem necessary for the proper administration of this\narticle. The commissioner may require amended returns to be filed within\nthirty days after notice and to contain the information specified in the\nnotice. The commissioner may require that the returns be filed\nelectronically.\n (b) Every person required to file a return under this article shall,\nat the time of filing such return, pay to the commissioner the total of\nall state assessment fees on the correct number of trips subject to such\nfee under this article. The amount so payable to the commissioner for\nthe period for which a return is required to be filed shall be due and\npayable to the commissioner on the date specified for the filing of the\nreturn for such period, without regard to whether a return is filed or\nwhether the return that is filed correctly shows the correct number of\ntrips, gross trip fares or amount of fees due thereon. The commissioner\nmay require that the fee be paid electronically.\n