2020 New York Laws
TAX - Tax
Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips
1294 - Returns and Payment of State Assessment Fee.

§  1294. Returns and payment of state assessment fee. (a) Every person
liable for the state assessment fee imposed by this article shall file a
return on a calendar-quarterly basis with the commissioner. Each  return
shall  show  the  number  of TNC prearranged trips, the total gross trip
fares and the amount of fees due thereon in the quarter  for  which  the
return   is   filed,   together  with  such  other  information  as  the
commissioner may require. The returns required by this section shall  be
filed  within  thirty days after the end of the quarterly period covered
thereby. If the commissioner deems it necessary in order to  ensure  the
payment  of  the  state  assessment  fee  imposed  by  this article, the
commissioner may require returns to be made  for  shorter  periods  than
prescribed  by  the  foregoing provisions of this section, and upon such
dates as the commissioner may specify. The  form  of  returns  shall  be
prescribed by the commissioner and shall contain such information as the
commissioner  may  deem  necessary for the proper administration of this
article. The commissioner may require amended returns to be filed within
thirty days after notice and to contain the information specified in the
notice.  The  commissioner  may  require  that  the  returns  be   filed
electronically.
  (b)  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 state assessment fees on the correct number of trips subject to such
fee  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 specified for the filing of the
return for such period, without regard to whether a return is  filed  or
whether  the  return that is filed correctly shows the correct number of
trips, gross trip fares or amount of fees due thereon. The  commissioner
may require that the fee be paid electronically.