2020 New York Laws
TAX - Tax
Article 29-C - Congestion Surcharge
1299-D - Returns and Payment of Surcharge.

§  1299-D.  Returns  and payment of surcharge. (a) Every person liable
for the surcharge imposed by this article shall file a return  with  the
commissioner  on  a  monthly basis. Each return shall show the number of
for-hire transportation trips, or the number of pool vehicle passengers,
subject to the surcharge imposed by this article in the month for  which
the   return  is  filed,  along  with  such  other  information  as  the
commissioner may require. The returns required by this section shall  be
filed  within twenty days after the end of the month covered thereby. If
the commissioner deems  it  necessary  to  ensure  the  payment  of  the
surcharge  imposed  by this article, he or she may require returns to be
made for shorter periods than prescribed by the foregoing provisions  of
this  section,  and  upon  such  dates  as may be specified. 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  that
returns be filed electronically.
  (b)  Every  person  liable  for  the surcharge imposed by this article
shall, at the time of filing such return, pay to  the  commissioner  the
total amount of all surcharges due under this article. Such amount shall
be  due  and  payable 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  for-hire
trips  are  subject  the  surcharge, or the correct surcharge amount due
thereon. The  commissioner  may  require  that  the  surcharge  be  paid
electronically.
  (c)  In  addition  to any other penalty or interest provided for under
this article or other law, and unless it is shown that such  failure  is
due  to  reasonable  cause  and  not  due to willful neglect, any person
liable for the surcharge imposed by this article that fails to pay  such
surcharge  when  due shall be liable for a penalty in an amount equal to
two hundred percent of the total surcharge amount that is due.