2012 New York Consolidated Laws
TAX - Tax
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
1554 - Returns and payment.

 
    § 1554. Returns and payment. (a) Every person shall file a return with
  the  commissioner  of  taxation and finance, in a form prescribed by the
  commissioner of taxation and finance, within sixty days of  the  end  of
  the  calendar  quarter  during  which  a taxable insurance contract took
  effect or was renewed. Such return shall set forth such  information  as
  the commissioner of taxation and finance may prescribe. The commissioner
  of  taxation  and  finance  may grant a reasonable extension of time for
  filing such returns.
    (b)  Every  return  filed  by  a  corporation,  partnership,   limited
  liability   company   or   association  shall  have  annexed  thereto  a
  certification made by any person duly authorized so to act on behalf  of
  such  corporation, partnership, limited liability company or association
  that the statements  contained  therein  are  true.  The  fact  that  an
  individual's  name  is  signed on a certification of the return shall be
  prima facie evidence that such individual  is  authorized  to  sign  and
  certify  the  return  on behalf of the corporation, partnership, limited
  liability company or association.   Blank  forms  of  returns  shall  be
  furnished  by  the commissioner of taxation and finance, on application,
  but failure to secure such a form shall not release any person from  the
  obligation of making any return required by this article.
    (c)  An  action  may be brought at any time by the attorney general at
  the instance of the commissioner of taxation and finance, in the name of
  the state, to compel the filing of returns due under this article.
    (d) The tax shall be payable  to  the  commissioner  of  taxation  and
  finance in full at the time that the return is required to be filed. The
  commissioner of taxation and finance may grant a reasonable extension of
  time for payment of tax under such terms and conditions as he deems just
  and proper.