Section 526. Returns and payment of tax

(a) Returns. Every carrier subject
  to this article and every carrier to whom a  license  was  issued  shall
  file a return quarterly, on or before the last day of the calendar month
  immediately  following  the  close  of  each  of  the calendar quarters:
  January through March, April through June, July  through  September  and
  October  through  December.  Provided, however, the commissioner may, if
  the commissioner deems it necessary in order to insure  the  payment  of
  the  taxes  imposed  by  this  article  or  to comply with a cooperative
  agreement with other jurisdictions  pursuant  to  section  five  hundred
  twenty-eight  of  this article, require returns to be made at such times
  and covering such  periods  as  the  commissioner  may  deem  necessary.
  Returns  shall  be  filed on forms required by the commissioner for such
  purpose and shall contain such  information  and  certification  as  the
  commissioner may require, including any information required pursuant to
  a cooperative agreement pursuant to section five hundred twenty-eight of
  this  article.  The  fact that an individual's name is signed to a filed
  return shall be prima facie evidence for all purposes  that  the  return
  was  actually  signed  by  such  individual  and that such individual is
  authorized to sign on behalf of the carrier.
    (b) Payment of tax. At the time of filing a  return,  as  required  by
  this article, each carrier shall pay the tax imposed by this article for
  the  period covered by such return. Such tax shall be due and payable at
  the time of filing the return or, if a return is not filed when due,  on
  the last day on which the return is required to be filed.
    (c)  Extensions.  The commissioner may grant a reasonable extension of
  time for filing returns or paying the tax whenever good cause exists and
  may waive the filing of returns if a carrier is not subject to  the  tax
  imposed by this article for the period covered by the return.
    (d)  Leases.  In those instances where the carrier is not the owner of
  the qualified motor vehicle, the owner may be licensed and file  returns
  and  maintain  records  pursuant  to  this  article as prescribed by the
  commissioner or, if the commissioner enters into a cooperative agreement
  under section five hundred twenty-eight of this article,  as  prescribed
  in such agreement. In any event, where the carrier is not the owner of a
  qualified motor vehicle, the owner shall be jointly and severally liable
  with  the  carrier for payment of tax under this article with respect to
  such qualified motor vehicle.