2006 New York Code - Filing Of Returns.

 
    §  11-2704  Filing  of  returns. a. Every person subject to the annual
  vault charge under this chapter shall, on or before  the  first  day  of
  August,  nineteen  hundred sixty-two, and on or before the fifteenth day
  of July of every year thereafter, file with the commissioner of  finance
  a  return  showing  the  dimensions of the vault as to length, width and
  depth, except that the return required to be filed  on  or  before  July
  fifteenth, nineteen hundred seventy-two shall be filed on or before June
  fifteenth,  nineteen  hundred  seventy-two  and those due in later years
  shall be required to be filed on or before June fifteenth of such years.
  The commissioner of finance, if he or she deems it necessary  to  insure
  adequate information with regard to the proper charge to be imposed, may
  require  information returns from other persons, including the owners of
  real property regardless of whether a vault has been extended therefrom,
  the users or lessees of the vault or lessees or tenants of the  property
  adjoining the vault.
    b.  The  forms  of  returns shall be prescribed by the commissioner of
  finance and shall contain  such  information  as  he  or  she  may  deem
  necessary  for  the  proper  administration  of  this  chapter;  and the
  commissioner of  finance  or  his  or  her  duly  authorized  agents  or
  employees  shall  be  empowered  to  require  supplemental returns. If a
  return required by this chapter is not filed or if the return when filed
  is incorrect or insufficient on its face, the  commissioner  of  finance
  shall take the necessary steps to enforce the filing of such a return or
  of a corrected return. Upon failure to comply with a notice to furnish a
  return  or  a sufficient return, the commissioner of finance may require
  the filing of a certificate signed by a  city  surveyor  specifying  the
  dimensions of the vault.
    c. For each annual vault charge year beginning on or after June first,
  nineteen  hundred  eighty-nine,  the  commissioner  of finance shall, at
  least thirty days prior to the commencement of such year, mail  to  each
  person  who  has filed an annual vault charge return for the immediately
  preceding year an annual vault charge return  form  on  which  shall  be
  shown the amount of the charge for such immediately preceding year. Such
  return  form shall be accompanied by instructions which explain in clear
  and simple terms how to determine the dimensions and  extent  of  street
  occupancy  of  a  vault,  how to calculate the amount of the charge, and
  such other matters as the commissioner considers necessary or helpful to
  an understanding of the requirements of  this  chapter.  Notwithstanding
  the  foregoing,  neither  the  failure  of the commissioner to mail such
  return form and instructions nor the failure of any  person  to  receive
  the  same  shall relieve any person of the obligation to file any return
  required under this section or of liability for the charge, interest  or
  penalties imposed by this chapter.
    d.  If  no  form  or other notice has previously been sent to a person
  subject to the annual vault charge with respect to the amount  of  vault
  charge  owed for any year, the commissioner of finance shall notify such
  person of the amount owed as soon as practicable after discovering  that
  such amount is owed.