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This entry was published on 2017-06-30
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SECTION 1294
Returns and payment of state assessment fee
Tax (TAX) CHAPTER 60, ARTICLE 29-B
§ 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.