New York Statutes
§ 32 — Time and place for filing returns and paying tax
New York·Law GCT General City·Part 3 Returns, Declarations and Payment of Tax·Art. 2-D City Personal Income Tax On Residents
§ 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)