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This entry was published on 2018-04-27
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SECTION 1299-D
Returns and payment of surcharge
Tax (TAX) CHAPTER 60, ARTICLE 29-C
§ 1299-D. Returns and payment of surcharge. (a) Every person liable
for the surcharge imposed by this article shall file a return with the
commissioner on a monthly basis. Each return shall show the number of
for-hire transportation trips, or the number of pool vehicle passengers,
subject to the surcharge imposed by this article in the month for which
the return is filed, along with such other information as the
commissioner may require. The returns required by this section shall be
filed within twenty days after the end of the month covered thereby. If
the commissioner deems it necessary to ensure the payment of the
surcharge imposed by this article, he or she may require returns to be
made for shorter periods than prescribed by the foregoing provisions of
this section, and upon such dates as may be specified. 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 that
returns be filed electronically.

(b) Every person liable for the surcharge imposed by this article
shall, at the time of filing such return, pay to the commissioner the
total amount of all surcharges due under this article. Such amount shall
be due and payable 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 for-hire
trips are subject the surcharge, or the correct surcharge amount due
thereon. The commissioner may require that the surcharge be paid
electronically.

(c) In addition to any other penalty or interest provided for under
this article or other law, and unless it is shown that such failure is
due to reasonable cause and not due to willful neglect, any person
liable for the surcharge imposed by this article that fails to pay such
surcharge when due shall be liable for a penalty in an amount equal to
two hundred percent of the total surcharge amount that is due.