2006 New York Code - Payment Of Tax; Returns.

 
    §  429.  Payment  of tax; returns. 1. Every distributor, noncommercial
  importer or other person shall, on or before the twentieth day  of  each
  month,  file  with  the  department of taxation and finance a return, on
  forms to be prescribed by the  tax  commission  and  furnished  by  such
  department,   stating  separately  the  number  of  gallons,  or  lesser
  quantity, of beers, and the number of liters,  or  lesser  quantity,  of
  wines  and  liquors  sold  or  used  by  such distributor, noncommercial
  importer or other person in this state  during  the  preceding  calendar
  month,  except  that the tax commission may, if it deems it necessary in
  order to insure the payment of the tax imposed by this article,  require
  returns  to  be  made  at such times and covering such periods as it may
  deem necessary. Such return shall contain such  further  information  as
  the  tax  commission  shall  require.  The  fact  that  the  name of the
  distributor, noncommercial importer or other person is signed to a filed
  return shall be prima facie evidence for all purposes  that  the  return
  was actually signed by such distributor, noncommercial importer or other
  person.
    2. Each such distributor, noncommercial importer or other person shall
  pay  to  such department with the filing of such return, the tax imposed
  by this article, on each gallon, or lesser quantity,  of  beers  and  on
  each  liter, or lesser quantity of all other alcoholic beverages sold or
  used by such distributor, noncommercial importer or other person in this
  state, as so reported, during the period covered by such return,  except
  that, where a distributor has purchased alcoholic beverages prior to the
  expiration  of  the  period  covered by the return, upon which the taxes
  imposed by this article have been or are required to be paid by  another
  distributor, a credit shall be allowed for the amount of such taxes.
    3.  All  alcoholic  beverages which have come into the possession of a
  distributor  shall  be  deemed  to  have  been  sold  or  used  by  such
  distributor  unless  it  shall  be proved to the satisfaction of the tax
  commission that such alcoholic beverages have not been sold or used.
    4. A distributor entitled to a refund under the provisions of  section
  four  hundred  thirty-four  of this chapter, in lieu of such refund, may
  take credit therefor on a return filed pursuant to this section,  unless
  the tax commission shall withdraw such privilege.