Section 1252. Payment of tax

(a) Every person required to file a return or
  returns under subdivision (a) of the preceding  section  shall,  at  the
  time  of  filing such return or returns, pay to the state tax commission
  the amount which section eleven hundred thirty-seven or  section  eleven
  hundred  thirty-seven-A of article twenty-eight requires to be paid with
  respect to local taxes imposed pursuant to this article. The  amount  so
  required  to  be  paid  for  the period for which a return or returns is
  required to be  filed  shall  be  due  and  payable  to  the  state  tax
  commission  on  the date limited for the filing of the return or returns
  for such period, without regard to whether a return is filed or  whether
  the  return  which  is  filed  clearly  shows  the  amount  of receipts,
  amusement charges or returns or the value of property or  services  sold
  or  purchased or the taxes due thereon.  Where the state tax commission,
  in its discretion, deems it necessary to  protect  the  revenues  to  be
  obtained  under this article, it shall have the power to require a bond,
  cash or other security under procedures which are set forth  in  section
  eleven hundred thirty-seven.
    (b)  The  tax commission, in its discretion, may require or permit any
  or all persons liable for  any  tax  or  required  to  collect  any  tax
  authorized  under  section  twelve  hundred  ten, twelve hundred eleven,
  twelve hundred twelve or twelve hundred twelve-A to make payment to such
  banks,  banking  houses  or  trust  companies  designated  by  the   tax
  commission  and to file returns with such banks, banking houses or trust
  companies, as agent of the state tax commission, in lieu of  paying  the
  taxes  imposed under the authority of section twelve hundred ten, twelve
  hundred  eleven,  twelve  hundred  twelve  or  twelve  hundred  twelve-A
  directly  to  the  state tax commission. However, the tax commission can
  only designate such banks, banking houses and trust companies which  are
  already  designated  by  the  comptroller  as  depositories  pursuant to
  section eleven hundred forty-eight of this chapter.