New York Consolidated Laws, Tax Law - TAX § 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.