New York Consolidated Laws, Tax Law - TAX § 8. Returns and payment of tax

(a) General.  On or before the fifteenth day of the fourth month following the close of the taxable year, every person subject to the tax shall make and file a return and any balance of the tax shown due on the face of such return shall be paid therewith.  The state tax commission may, by regulation, provide for the filing of returns and payment of the tax at such other times as it deems necessary for the proper enforcement of this local law.  The state tax commission may also provide by regulation that any return otherwise required to be made and filed under this local law by any nonresident individual need not be made and filed if such nonresident individual had, during the taxable year to which the return would relate, no net earnings from self-employment within the city.  Any regulation allowing such waiver of return may provide for additional limitations on and conditions and prerequisites to the privilege of not filing a return.

(b) Decedents.  The return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with his property.  If a final return of a decedent is for a fractional part of a year, the due date of such return shall be the fifteenth day of the fourth month following the close of the twelve-month period which began with the first day of such fractional part of the year.

(c) Individuals under a disability.  The return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.

(d) Estates and trusts.  The return for an estate or trust shall be made and filed by the fiduciary.

(e) Joint fiduciaries.  If two or more fiduciaries are acting jointly, the return may be made by any one of them.

(f) Cross reference.  For provisions as to information returns by partnerships, employers and other persons, see section fourteen.