N.Y. TAX Law § 495
This is the official text of N.Y. TAX Law § 495, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Returns and payment of tax
Official statutory text
§ 495. Returns and payment of tax. (a) Every person on whom tax is\nimposed under this article shall, on or before the twentieth day of the\nmonth following each quarterly period ending on the last day of\nFebruary, May, August, and November, respectively, file electronically\nwith the commissioner a return on forms to be prescribed by the\ncommissioner, showing the total amount of tax due in such quarterly\nperiod, and including such other information as the commissioner may\nrequire.\n (b) Every person required to file a return under this section shall,\nat the time of filing such return, pay electronically to the\ncommissioner the total amount of tax due for the period covered by such\nreturn. If a return is not filed when due, the tax shall be due on the\nday on which the return is required to be filed.\n
Status: in_force · Read it on the official government site
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