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NYC Administrative Code

§ 11-1917 — Time and place for filing returns and paying tax.

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What is NYC AC § 11-1917?

Quick Answer

This section outlines the requirements for filing tax returns and making tax payments to the commissioner. It specifies that individuals must pay any tax due by the deadline for filing returns, without the need for assessment or notice. Applies to individuals required to file tax returns under this chapter.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1917 Time and place for filing returns and paying tax.

AC § 11-1917

A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the commissioner on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The commissioner shall prescribe by regulation the place for filing any return, statement, or other document required pursuant to this chapter and for payment of any tax.

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