2020 New York Laws
TAX - Tax
Article 21-A - Tax on Fuel Use
526 - Returns and Payment of Tax.

§  526. Returns and payment of tax. (a) Returns. Every carrier subject
to this article and every carrier to whom a  license  was  issued  shall
file a return quarterly, on or before the last day of the calendar month
immediately  following  the  close  of  each  of  the calendar quarters:
January through March, April through June, July  through  September  and
October  through  December.  Provided, however, the commissioner may, if
the commissioner deems it necessary in order to insure  the  payment  of
the  taxes  imposed  by  this  article  or  to comply with a cooperative
agreement with other jurisdictions  pursuant  to  section  five  hundred
twenty-eight  of  this article, require returns to be made at such times
and covering such  periods  as  the  commissioner  may  deem  necessary.
Returns  shall  be  filed on forms required by the commissioner for such
purpose and shall contain such  information  and  certification  as  the
commissioner may require, including any information required pursuant to
a cooperative agreement pursuant to section five hundred twenty-eight of
this  article.  The  fact that an individual's name is signed to a filed
return shall be prima facie evidence for all purposes  that  the  return
was  actually  signed  by  such  individual  and that such individual is
authorized to sign on behalf of the carrier.
  (b) Payment of tax. At the time of filing a  return,  as  required  by
this article, each carrier shall pay the tax imposed by this article for
the  period covered by such return. Such tax shall be due and payable at
the time of filing the return or, if a return is not filed when due,  on
the last day on which the return is required to be filed.
  (c)  Extensions.  The commissioner may grant a reasonable extension of
time for filing returns or paying the tax whenever good cause exists and
may waive the filing of returns if a carrier is not subject to  the  tax
imposed by this article for the period covered by the return.
  (d)  Leases.  In those instances where the carrier is not the owner of
the qualified motor vehicle, the owner may be licensed and file  returns
and  maintain  records  pursuant  to  this  article as prescribed by the
commissioner or, if the commissioner enters into a cooperative agreement
under section five hundred twenty-eight of this article,  as  prescribed
in such agreement. In any event, where the carrier is not the owner of a
qualified motor vehicle, the owner shall be jointly and severally liable
with  the  carrier for payment of tax under this article with respect to
such qualified motor vehicle.