N.Y. GCM Law § 123
This is the official text of N.Y. GCM Law § 123, part of New York’s GCM Law — part of the compiled statutory law of New York, published by the state as "GCM Law." Browse the sections below, each linked to its official government source.
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Time and place for filing returns and paying tax
Official statutory text
§ 123. Time and place for filing returns and paying tax. A person\nrequired to make and file a return under this title shall, without\nassessment, notice or demand, pay any tax due thereon to the director of\nfinance on or before the date fixed for filing such return (determined\nwithout regard to any extension of time for filing the return). The\ndirector of finance shall prescribe by regulation the place for filing\nany return, declaration, statement, or other document required pursuant\nto this title and for payment of any tax.\n
Status: in_force · Read it on the official government site
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