Section 1285. Payment of tax

Every person required to file a return under
  this  article  shall,  at  the  time  of  filing such return, pay to the
  commissioner the total of all  tax  imposed  by  this  article,  on  the
  correct number of rides subject to tax under this article. The amount so
  payable  to  the  commissioner  for  the  period  for  which a return is
  required to be filed shall be due and payable to the commissioner on the
  date limited for the filing of  the  return  for  such  period,  without
  regard to whether a return is filed or whether the return which is filed
  correctly  shows  the  correct  number of rides or the amount of tax due
  thereon.  The  commissioner  may  require   that   the   tax   be   paid
  electronically.
    * NB Effective November 1, 2009