2006 New York Code - Returns.

 
    §  11-807  Returns.  a. On or before the twentieth day of June in each
  year commencing with the year nineteen hundred sixty, every owner  of  a
  motor vehicle subject to tax under this chapter shall file a return with
  the  commissioner  of finance. A supplemental return shall also be filed
  by every owner with regard to each motor vehicle subject to tax acquired
  during any tax year at a time subsequent to the filing  of  the  owner's
  regular  return.  Such  supplemental  return  shall  be  filed  with the
  commissioner of finance within a stated time, as fixed by regulation  of
  the commissioner of finance, after the acquisition of the motor vehicle.
  An  owner  who  acquires  a  motor  vehicle subject to the tax after the
  commencement  of  a  tax  year  and  who  has  not  filed  a  return  or
  supplemental  return  with  respect  to  such motor vehicle shall file a
  return with respect to it within two days after its acquisition  by  the
  owner.
    b.  The  commissioner of finance, by regulation, may require that each
  person required under this chapter to file an  information  registration
  certificate  file an information return with the commissioner of finance
  annually or at such other times as the  commissioner  deems  appropriate
  for  proper  administration of this chapter. The commissioner of finance
  may, by regulation, provide that information returns need not  be  filed
  or that they be filed at different times with respect to a type of motor
  vehicle  or  with  respect  to  any general group within a type of motor
  vehicle or with respect to any particular circumstances.
    c.  The  commissioner  of  finance  may  permit  or  require  returns,
  supplemental  returns  or information returns to be filed at times other
  than  those  specified  in  the  commissioner's  regulations.   If   the
  commissioner  deems  it  necessary in order to insure payment of the tax
  imposed by this chapter, the commissioner of  finance  may  require  any
  return,  supplemental  return or information return to be filed with him
  or her at a time other than that fixed by such commissioner.
    d. The form of returns, supplemental returns and  information  returns
  shall  be  prescribed  by  the commissioner of finance and shall contain
  such information as the commissioner may deem necessary for  the  proper
  administration  of this chapter. The commissioner of finance may require
  amended returns, amended supplemental  returns  or  amended  information
  returns  to  be filed within twenty days after notice and to contain the
  information specified in the notice.
    e. If a return, supplemental  return  or  information  return  is  not
  filed,  or  if  a  return  of  any  kind  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.