§ 1554 — Returns and payment

New York § 1554

• Jurisdiction: New York
• Law TAX: Tax
• Art. 33-A: Tax On Independently Procured Insurance

Text

§ 1554. Returns and payment. (a) Every person shall file a return with\nthe commissioner of taxation and finance, in a form prescribed by the\ncommissioner of taxation and finance, within sixty days of the end of\nthe calendar quarter during which a taxable insurance contract took\neffect or was renewed. Such return shall set forth such information as\nthe commissioner of taxation and finance may prescribe. The commissioner\nof taxation and finance may grant a reasonable extension of time for\nfiling such returns.\n (b) Every return filed by a corporation, partnership, limited\nliability company or association shall have annexed thereto a\ncertification made by any person duly authorized so to act on behalf of\nsuch corporation, partnership, limited liability company or association\nthat the statements contained therein are true. The fact that an\nindividual's name is signed on a certification of the return shall be\nprima facie evidence that such individual is authorized to sign and\ncertify the return on behalf of the corporation, partnership, limited\nliability company or association. Blank forms of returns shall be\nfurnished by the commissioner of taxation and finance, on application,\nbut failure to secure such a form shall not release any person from the\nobligation of making any return required by this article.\n (c) An action may be brought at any time by the attorney general at\nthe instance of the commissioner of taxation and finance, in the name of\nthe state, to compel the filing of returns due under this article.\n (d) The tax shall be payable to the commissioner of taxation and\nfinance in full at the time that the return is required to be filed. The\ncommissioner of taxation and finance may grant a reasonable extension of\ntime for payment of tax under such terms and conditions as he deems just\nand proper.\n