NYC Administrative Code
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AC § 11-1007
On or before the twentieth day of June in each year, every person subject to a tax hereunder, shall file a return with the commissioner of finance on the form to be furnished by the commissioner of finance. At the time of filing such return each person shall pay to the commissioner of finance the tax imposed herein. Such tax shall be due and payable annually upon the twentieth day of June, whether or not a return is filed.
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