New York Statutes
§ 32 — Time and place for filing returns and paying tax
New York § 32
JurisdictionNew York
Law GCTGeneral City
Part 3Returns, Declarations and Payment of Tax
Art. 2-DCity Personal Income Tax On Residents
This text of New York § 32 (Time and place for filing returns and paying tax) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. General City § 32 (2026).
Text
§ 32. Time and place for filing returns and paying tax.--A person\nrequired to make and file a return under this local law shall, without\nassessment, notice or demand, pay any tax due thereon to the\nadministrator on or before the date fixed for filing such return\n(determined without regard to any extension of time for filing the\nreturn). The administrator shall prescribe by regulation the place for\nfiling any return, declaration, statement, or other document required\npursuant to this local law and for payment of any tax.\n
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Related
Weiss v. Planning Board
130 Misc. 2d 381 (New York Supreme Court, 1985)
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Bluebook (online)
New York § 32, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCT/32.