New York Time And Place For Filing Returns And Paying Tax.




 
    §  11-515  Time  and place for filing returns and paying tax. A person
  required to make and file a return under  this  chapter  shall,  without
  assessment,   notice   or  demand,  pay  any  tax  due  thereon  to  the
  commissioner of finance on or before the  date  fixed  for  filing  such
  return  (determined  without  regard to any extension of time for filing
  the return). The commissioner of finance shall prescribe  by  regulation
  the  place  for  filing  any  return,  declaration,  statement, or other
  document required pursuant to this chapter and for payment of any tax.