2012 New York Consolidated Laws
TAX - Tax
Article 23 - (800 - 806) METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
804 - Payment of tax.

 
    §  804.  Payment  of  tax. (a) Employers with payroll expense. The tax
  imposed on the payroll expense of employers under section eight  hundred
  one  of this article for each calendar quarter must be paid quarterly at
  the same time as the statewide wage reporting system report is  required
  under  section  one  hundred  seventy-one-a  of  this  chapter; provided
  however, that employers subject to section nine of  this  chapter  other
  than school districts as defined in section thirty-six hundred nine-g of
  the  education  law  must pay the tax on the payroll expense at the same
  time as the  withholding  tax  remitted  under  the  electronic  payment
  reporting  system and the electronic funds transfer system authorized by
  section nine of this chapter.
    (b) Individuals with net earnings  from  self-employment.  Individuals
  with  earnings  from self-employment must make estimated tax payments of
  the tax imposed by this article for the taxable year on the  same  dates
  specified  in  subsection (a) of this section for the quarterly payments
  of the tax imposed on the payroll expense  of  employers.  In  addition,
  these  self-employed individuals must file a return for the taxable year
  by the thirtieth day of the fourth month  following  the  close  of  the
  taxable  year.  Paragraph  one  of subsection (d) of section six hundred
  eighty-five of this  chapter  shall  not  apply  to  the  estimated  tax
  payments required by this subsection.