Section 32. Time and place for filing returns and paying tax

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--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.

                    
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