Section 1284. Returns

Every  person liable for the tax imposed by this
  article shall file a return quarterly with the commissioner. Each return
  shall show the number of rides in the quarter for which  the  return  is
  filed,  together  with  such  other  information as the commissioner may
  require. The returns  required  by  this  section  shall  be  filed  for
  quarterly  periods ending on the last day of March, June, September, and
  December of each year, and each return shall be filed within twenty days
  after the end of the quarterly period covered thereby. Every such person
  shall also file a  return  with  the  commissioner  for  the  period  of
  November  and  December  two  thousand  nine,  by January twentieth, two
  thousand  ten,  containing  the  information  described  above.  If  the
  commissioner  deems  it  necessary in order to ensure the payment of the
  tax imposed by this article, the commissioner may require returns to  be
  made  for shorter periods than prescribed by the foregoing provisions of
  this section, and upon such dates as the commissioner may  specify.  The
  form  of  returns  shall  be  prescribed  by  the commissioner and shall
  contain such information as the commissioner may deem necessary for  the
  proper  administration  of  this  article.  The commissioner may require
  amended returns to be filed within  twenty  days  after  notice  and  to
  contain  the  information  specified in the notice. The commissioner may
  require that the returns be filed electronically.
    * NB Effective November 1, 2009