N.Y. Tax Law § 1299-D — Returns and payment of surcharge

§ 1299-D. Returns and payment of surcharge. (a) Every person liable\nfor the surcharge imposed by this article shall file a return with the\ncommissioner on a monthly basis. Each return shall show the number of\nfor-hire transportation trips, or the number of pool vehicle passengers,\nsubject to the surcharge imposed by this article in the month for which\nthe return is filed, along with such other information as the\ncommissioner may require. The returns required by this section shall be\nfiled within twenty days after the end of the month covered thereby. If\nthe commissioner deems it necessary to ensure the payment of the\nsurcharge imposed by this article, he or she may require returns to be\nmade for shorter periods than prescribed by the foregoing provisions of\nthis section, and upon such dates as may be specified. The form of\nreturns shall be prescribed by the commissioner and shall contain such\ninformation as the commissioner may deem necessary for the proper\nadministration of this article. The commissioner may require that\nreturns be filed electronically.\n (b) Every person liable for the surcharge imposed by this article\nshall, at the time of filing such return, pay to the commissioner the\ntotal amount of all surcharges due under this article. Such amount shall\nbe due and payable on the date specified for the filing of the return\nfor such period, without regard to whether a return is filed, or whether\nthe return that is filed correctly shows the correct number of for-hire\ntrips are subject the surcharge, or the correct surcharge amount due\nthereon. The commissioner may require that the surcharge be paid\nelectronically.\n (c) In addition to any other penalty or interest provided for under\nthis article or other law, and unless it is shown that such failure is\ndue to reasonable cause and not due to willful neglect, any person\nliable for the surcharge imposed by this article that fails to pay such\nsurcharge when due shall be liable for a penalty in an amount equal to\ntwo hundred percent of the total surcharge amount that is due.\n