2006 New York Code - Returns.

 
    §  11-2019 Returns. (a) Every person required to register with the tax
  commission as provided in section 11-2017 of  this  part  shall  file  a
  return  quarterly  with the tax commission except that a person required
  to register only because he or she is  purchasing  or  selling  tangible
  personal property for resale, and who is not required to collect any tax
  or  pay  any  tax  directly to the tax commission under this subchapter,
  shall file an information return  annually  in  such  form  as  the  tax
  commission  may  prescribe.  The return of a vendor of tangible personal
  property or services shall show his or her receipts from sales and  also
  the  aggregate  value of tangible personal property and services sold by
  him or her, the use of which is subject to tax  under  this  subchapter,
  and  the  amount  of  tax  payable thereon pursuant to the provisions of
  section 11-2020 of this part. 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.
    (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
  information  returns  required  to  be filed annually shall be filed for
  twelve month periods ending on the last day of May  of  each  year,  and
  each such information return shall be filed within twenty days after the
  end of the twelve month period covered thereby.
    (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 subchapter, 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  subchapter. The commission may require amended
  returns to be filed within twenty days after notice and to  contain  the
  information specified in the notice.
    (e) The tax commission may by regulation require lessors as defined in
  paragraph eight of subdivision (d) of section 11-2001 of this subchapter
  to  file  information returns showing all leases, subleases and licenses
  to use granted to persons who make amusement charges, and may  prescribe
  the  form  of  such  return,  the time when they are to be filed and the
  information to be contained therein.