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2006 New York Code - Payment Of Tax.



 
    §  11-2406  Payment of tax. At the time of filing a return each person
  shall pay to the commissioner the tax imposed hereunder. Such tax  shall
  be  due  and payable on the last day on which such return is required to
  be filed, regardless of whether a return is filed or whether the  return
  which is filed correctly indicates the amount of tax due.

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