Statute · New York General City Model
N.Y. General City Model § 123 — Time and place for filing returns and paying tax
N.Y. General City Model § 123
- Type
- Statute
- Source
- New York General City Model
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 123. Time and place for filing returns and paying tax. A person required to make and file a return under this title shall, without assessment, notice or demand, pay any tax due thereon to the director of finance on or before the date fixed for filing such return (determined without regard to…
Citator
N.Y. General City Model § 123 — Time and place for filing returns and paying tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 123. Time and place for filing returns and paying tax. A person required to make and file a return under this title shall, without assessment, notice or demand, pay any tax due thereon to the director of finance on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The director of finance shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this title and for payment of any tax.