§ 25-06 Payment of Tax.
RCNY § 25-06
(a)Each person subject to the tax imposed by the law is required to pay the tax to the Commissioner of Finance at the time of the filing of a return. The tax is due and payable on the last day on which such return is required to be filed, regardless of whether a return is filed or whether the return which is filed correctly indicates the amount of tax due. The tax may be paid by check, post office money order, express company money order, bank draft, or cash. Postage stamps will not be accepted in payment of the tax. If payment is made by check, money order or draft and a receipt is requested, a duplicate copy of the return must also be submitted, accompanied by return postage. The duplicate copy will be receipted, indicating that payment has been made, and returned to the taxpayer. Cash payments will be accepted only at the Bureau of Tax Operations, 151 West Broadway, New York, N.Y. 10013, by a cashier, before 3 p.m., Monday through Friday. Under no circumstances should cash be sent by mail. Where a cash payment is made at the Bureau of Tax Operations, a duplicate copy of the return in addition to the original thereof must be submitted and the duplicate copy will be receipted by the cashier indicating that payment has been made.
(b)Electronic payment. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic payment of any tax required to be paid by this section.
