§ 495 — Returns and payment of tax

§ 495. Returns and payment of tax. (a) Every person on whom tax is\nimposed under this article shall, on or before the twentieth day of the\nmonth following each quarterly period ending on the last day of\nFebruary, May, August, and November, respectively, file electronically\nwith the commissioner a return on forms to be prescribed by the\ncommissioner, showing the total amount of tax due in such quarterly\nperiod, and including such other information as the commissioner may\nrequire.\n (b) Every person required to file a return under this section shall,\nat the time of filing such return, pay electronically to the\ncommissioner the total amount of tax due for the period covered by such\nreturn. If a return is not filed when due, the tax shall be due on the\nday on which the return is required to be filed.\n