Statute · New York General City Law
N.Y. Gen. City Law § 32 — Time and place for filing returns and paying tax
N.Y. Gen. City Law § 32
- Type
- Statute
- Source
- New York General City Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 32. Time and place for filing returns and paying tax.--A person required to make and file a return under this local law shall, without assessment, notice or demand, pay any tax due thereon to the administrator on or before the date fixed for filing such return (determined without regard to any…
Citator
N.Y. Gen. City Law § 32 — Time and place for filing returns and paying tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 32. Time and place for filing returns and paying tax.--A person required to make and file a return under this local law shall, without assessment, notice or demand, pay any tax due thereon to the administrator on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The administrator shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this local law and for payment of any tax.