New York Consolidated Law|SECTION 1251

                                                

  § 1251. Returns. (a) Every person required to collect any of the taxes
imposed under the authority of section twelve hundred ten, twelve
hundred eleven, twelve hundred twelve or twelve hundred twelve-A shall
file a return as required by subdivision (a) of section eleven hundred
thirty-six with the tax commission, except that return for the quarterly
period ending August thirty-first, nineteen hundred sixty-five shall
only cover the month of August, nineteen hundred sixty-five. The return
of a vendor of tangible personal property or services shall show his
receipts from sales and also the aggregate value of tangible personal
property and services sold by him, the use of which is subject to a tax
imposed under the authority of this article and the amount of taxes
required to be collected with respect to such sales and use. The return
of a recipient of amusement charges shall show all such charges and the
amount of tax thereon, and the return of an operator required to collect
tax on rents shall show all rents received or charged and the amount of
tax thereon. Every person required to file a part-quarterly return
pursuant to subdivision (a) of section eleven hundred thirty-six shall
file a return for the same periods for the taxes imposed pursuant to
this article. Provided, however, where a part-quarterly return described
in paragraph (i) or (ii) of subdivision (a) of section eleven hundred
thirty-six is filed for purposes of complying with this section and
section eleven hundred thirty-six or subdivision (a) or (b) of section
eleven hundred thirty-seven-A, on such returns separate amounts due for
the taxes imposed by each county, city or school district, pursuant to
the authority of section twelve hundred ten, twelve hundred eleven,
twelve hundred twelve or twelve hundred twelve-A, need not be shown.
Rather, such returns shall only show the aggregate amount of all such
local taxes calculated in the manner provided for in paragraph (i) or
(ii) of subdivision (a) of section eleven hundred thirty-six except that
in the case of a short-form, part-quarterly return, where a county, city
or school district did not impose a tax in the comparable quarter of the
immediately preceding year, the tax for that locality shall be
calculated on such basis as the tax commission shall by regulation
prescribe.

(b) The returns required by this section to be filed quarterly shall
be filed for quarterly periods ending on the last day of February, May,
August and November of each year, and each return shall be filed within
twenty days after the end of the quarterly period covered thereby. The
returns required by this section to be filed monthly shall be filed for
monthly periods ending on the last day of each month and each return
shall be filed within twenty days after the end of each prior month.

(c) The tax commission may permit or require returns to be made
covering other periods and upon such dates as it may specify. If the tax
commission deems it necessary in order to insure the payment of the
taxes imposed by this article, it may require returns to be made for
shorter periods than those prescribed pursuant to the foregoing
subdivisions of this section, and upon such dates as it may specify.

(d) The form of returns shall be prescribed by the tax commission and
shall contain such information as it may deem necessary for the proper
administration of this article. The commission may require amended
returns to be filed within twenty days after notice and to contain the
information specified in the notice.

(e) Return and payment to New York city for months of June and July,
nineteen hundred sixty-five. With respect to the taxes imposed under
titles G, M, N and V of the administrative code of the city of New York,
returns shall be filed for the months of June and July, nineteen hundred
sixty-five containing such information and accompanied by such payments
as are required under titles G, M, N and V of the administrative code of
the city of New York and the regulations promulgated thereunder, in
effect as of July thirty-first, nineteen hundred sixty-five, except that
such returns shall only cover the months of June and July, nineteen
hundred sixty-five and not the whole quarter ending August thirty-first,
nineteen hundred sixty-five. Such returns, accompanied by the
appropriate payments, shall be filed with the commissioner of finance of
the city of New York on or before September twentieth, nineteen hundred
sixty-five, subject to local law provisions requiring or permitting
returns and payments of taxes for shorter periods, and subject to the
right of such city to fix by local law another date for such returns and
payments.

(f) Returns and payments to cities under one million, counties and
school districts for months of June and July, nineteen hundred
sixty-five. (1) Localities with a quarter ending August, nineteen
hundred sixty-five. With respect to the taxes imposed under the
authority of paragraphs (a), (b), (c), (e) and (i) of section one of
chapter two hundred seventy-eight of the laws of nineteen hundred
forty-seven, as amended, in effect as of July thirty-first, nineteen
hundred sixty-five and any of the same taxes imposed under the authority
of sections two, three and three-a of such act, for which returns are
due for the quarter ending August thirty-first, nineteen hundred
sixty-five, returns shall be filed for the months of June and July,
nineteen hundred sixty-five containing such information and accompanied
by such payments as are required by the applicable local laws,
ordinances, resolutions and the regulations promulgated thereunder, in
effect as of July thirty-first, nineteen hundred sixty-five, except that
such returns shall only cover the months of June and July, nineteen
hundred sixty-five and not the whole quarter ending August thirty-first,
nineteen hundred sixty-five. Such returns with the appropriate payments
shall be filed with such officers or bodies as are required under such
local laws, ordinances, resolutions and regulations on or before
September twentieth, nineteen hundred sixty-five, subject to local laws,
ordinances or resolutions requiring or permitting returns and payments
of taxes for shorter periods, and subject to the right of the taxing
jurisdiction to fix another date for such returns and payments by local
law, ordinance or resolution.

(2) Localities with a quarter ending September, nineteen hundred
sixty-five. With respect to the taxes imposed under the authority of
paragraphs (a), (b), (c), (e) and (i) of such section one of chapter two
hundred seventy-eight of such laws, as amended, in effect as of July
thirty-first, nineteen hundred sixty-five and any of the same taxes
imposed under the authority of sections two, three and three-a of such
act, for which returns are due for the quarter ending September
thirtieth, nineteen hundred sixty-five, returns shall be filed for the
month of July, nineteen hundred sixty-five containing such information
and accompanied by such payments as are required by the applicable local
laws, ordinances, resolutions and regulations promulgated thereunder, in
effect as of July thirty-first, nineteen hundred sixty-five, except that
such returns shall only cover the month of July, nineteen hundred
sixty-five and not the whole quarter ending September thirtieth,
nineteen hundred sixty-five. Such returns with the appropriate payments
shall be filed with such officers or bodies as are required under such
local laws, ordinances, resolutions and regulations on or before October
twentieth, nineteen hundred sixty-five, subject to local laws,
ordinances or resolutions requiring or permitting returns and payments
of taxes for shorter periods, and subject to the right of the taxing
jurisdiction to fix another date for such returns and payments by local
law, ordinance or resolution.