§ 1284 — Returns

§ 1284. Returns. Every person liable for the tax imposed by this\narticle shall file a return quarterly with the commissioner. Each return\nshall show the number of trips in the quarter for which the return is\nfiled, together with such other information as the commissioner may\nrequire. The returns required by this section shall be filed for\nquarterly periods ending on the last day of March, June, September, and\nDecember of each year, and each return shall be filed within twenty days\nafter the end of the quarterly period covered thereby. Every such person\nshall also file a return with the commissioner for the period of\nNovember and December two thousand nine, by January twentieth, two\nthousand ten, containing the information described above. If the\ncommissioner deems it necessary in order to ensure the payment of the\ntax imposed by this article, the commissioner may require returns to be\nmade for shorter periods than prescribed by the foregoing provisions of\nthis section, and upon such dates as the commissioner may specify. The\nform of returns shall be prescribed by the commissioner and shall\ncontain such information as the commissioner may deem necessary for the\nproper administration of this article. The commissioner may require\namended returns to be filed within twenty days after notice and to\ncontain the information specified in the notice. The commissioner may\nrequire that the returns be filed electronically.\n