§ 1252 — Payment of tax

New York § 1252

• Jurisdiction: New York
• Law TAX: Tax
• Part 3: Administrative Provisions
• Subpart B: Taxes Administered By Tax Commission
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1252. Payment of tax. (a) Every person required to file a return or\nreturns under subdivision (a) of the preceding section shall, at the\ntime of filing such return or returns, pay to the state tax commission\nthe amount which section eleven hundred thirty-seven or section eleven\nhundred thirty-seven-A of article twenty-eight requires to be paid with\nrespect to local taxes imposed pursuant to this article. The amount so\nrequired to be paid for the period for which a return or returns is\nrequired to be filed shall be due and payable to the state tax\ncommission on the date limited for the filing of the return or returns\nfor such period, without regard to whether a return is filed or whether\nthe return which is filed clearly shows the amount of receipts,\namusement charges or returns or the value of property or services sold\nor purchased or the taxes due thereon. Where the state tax commission,\nin its discretion, deems it necessary to protect the revenues to be\nobtained under this article, it shall have the power to require a bond,\ncash or other security under procedures which are set forth in section\neleven hundred thirty-seven.\n (b) The tax commission, in its discretion, may require or permit any\nor all persons liable for any tax or required to collect any tax\nauthorized under section twelve hundred ten, twelve hundred eleven,\ntwelve hundred twelve or twelve hundred twelve-A to make payment to such\nbanks, banking houses or trust companies designated by the tax\ncommission and to file returns with such banks, banking houses or trust\ncompanies, as agent of the state tax commission, in lieu of paying the\ntaxes imposed under the authority of section twelve hundred ten, twelve\nhundred eleven, twelve hundred twelve or twelve hundred twelve-A\ndirectly to the state tax commission. However, the tax commission can\nonly designate such banks, banking houses and trust companies which are\nalready designated by the comptroller as depositories pursuant to\nsection eleven hundred forty-eight of this chapter.\n