2006 New York Code - Time And Place For Filing Returns And Paying Tax.

 
    §  652.  Time and place for filing returns and paying tax.  (a) Except
  as provided in subsection (b) of this section, a person required to make
  and file a return under this article shall, without  assessment,  notice
  or  demand, pay any tax due thereon to the commissioner on or before the
  date fixed for filing such return  (determined  without  regard  to  any
  extension  of  time  for  filing  the  return).  The  commissioner shall
  prescribe by regulation the place for filing any return,  statement,  or
  other  document required pursuant to this article and for payment of any
  tax.
    (b) The commissioner may allow individuals who have income  only  from
  wages, salaries, tips and like remuneration for services performed as an
  employee,  interest, dividends and unemployment compensation to elect to
  have the commissioner compute the tax due. To  provide  for  expeditious
  and  uniform  administration  of  the  tax  computations  which  involve
  numerous variables, the commissioner may further qualify, with regard to
  period  of  residency,  deductions,  credits,  exemptions,  amount   and
  character of gross income, and any other appropriate factors relative to
  calculation  of tax, those individuals who may elect to have their taxes
  computed by the commissioner. Any such election shall  be  made  on  the
  form  prescribed  by  the  commissioner for this purpose. If a qualified
  taxpayer elects to have the commissioner compute  the  tax,  the  amount
  determined  by  the  commissioner shall be paid (i) within ten days from
  the date of the issuance of a notice and demand therefor or (ii) on  the
  date  fixed  for  filing  such  return (determined without regard to any
  extension of time for filing), whichever is later.