§ 6-07 Returns.
RCNY § 6-07
(a)On or before the twentieth day of June in each tax year, every owner of a motor vehicle subject to tax under the law shall file a return with the Commissioner of Finance. A supplemental return shall also be filed by every owner with respect to each motor vehicle subject to tax acquired after the commencement of any tax year and for which a return of supplemental return has not been filed. Such supplemental return shall be filed with the Commissioner of Finance within five days after the acquisition of the motor vehicle.
(b)Ordinarily information returns need not be filed. However, the Commissioner of Finance may permit or require returns, supplemental returns or information returns to be filed at times other than those specified in these regulations, where he deems it necessary in order to insure payment of the tax imposed by the law.
(c)The form of returns, supplemental returns or information returns shall be prescribed by the Commissioner of Finance and shall contain such information as he may deem necessary for the proper administration of the law. The Commissioner of Finance may require amended returns, amended supplemental returns or amended information returns to be filed within twenty days after notice and to contain the information specified in the notice.
(d)If a return, supplemental return or information return is not filed, or if a return of any kind when filed is incorrect or insufficient on its face, the Commissioner of Finance shall take the necessary steps to enforce the filing of such a return or of a corrected return.
(e)Electronic filing. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns and reports required by this section.
