§ 652 — Time and place for filing returns and paying tax

New York § 652

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Returns and Payment of Tax
• Art. 22: Personal Income Tax

Text

§ 652. Time and place for filing returns and paying tax. (a) Except\nas provided in subsection (b) of this section, a person required to make\nand file a return under this article shall, without assessment, notice\nor demand, pay any tax due thereon to the commissioner on or before the\ndate fixed for filing such return (determined without regard to any\nextension of time for filing the return). The commissioner shall\nprescribe by regulation the place for filing any return, statement, or\nother document required pursuant to this article and for payment of any\ntax.\n (b) The commissioner may allow individuals who have income only from\nwages, salaries, tips and like remuneration for services performed as an\nemployee, interest, dividends and unemployment compensation to elect to\nhave the commissioner compute the tax due. To provide for expeditious\nand uniform administration of the tax computations which involve\nnumerous variables, the commissioner may further qualify, with regard to\nperiod of residency, deductions, credits, exemptions, amount and\ncharacter of gross income, and any other appropriate factors relative to\ncalculation of tax, those individuals who may elect to have their taxes\ncomputed by the commissioner. Any such election shall be made on the\nform prescribed by the commissioner for this purpose. If a qualified\ntaxpayer elects to have the commissioner compute the tax, the amount\ndetermined by the commissioner shall be paid (i) within ten days from\nthe date of the issuance of a notice and demand therefor or (ii) on the\ndate fixed for filing such return (determined without regard to any\nextension of time for filing), whichever is later.\n