2015 New York Laws
TAX - Tax
Article 29-A - (Tax) TAX ON MEDALLION TAXICAB TRIPS IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
1285 - Payment of tax.

  1285.  Payment of tax. Every person required to file a return under
  this article shall, at the time  of  filing  such  return,  pay  to  the
  commissioner  the  total  of  all  tax  imposed  by this article, on the
  correct number of trips subject to tax under this article. The amount so
  payable to the commissioner  for  the  period  for  which  a  return  is
  required to be filed shall be due and payable to the commissioner on the
  date  limited  for  the  filing  of  the return for such period, without
  regard to whether a return is filed or whether the return which is filed
  correctly shows the correct number of trips or the  amount  of  tax  due
  thereon.   The   commissioner   may   require   that  the  tax  be  paid
  electronically.