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What is NYC AC § 11-2406?

Quick Answer

This section mandates that individuals must pay the tax imposed at the time of filing a return to the commissioner. The tax is due on the last day the return is required to be filed, regardless of the filing status or accuracy of the return. Applies to individuals required to file tax returns.

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

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§ 11-2406 Payment of tax.

AC § 11-2406

At the time of filing a return each person shall pay to the commissioner the tax imposed hereunder. Such tax shall be 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.

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