Section 10. Time and place for filing returns and paying tax

Latest version.

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 state tax
  commission  on  or  before  the  date  fixed  for  filing  such   return
  (determined  without  regard  to  any  extension  of time for filing the
  return). The state tax commission  shall  prescribe  by  regulation  the
  place  for  filing  any  return,  statement  or  other document required
  pursuant to this local law and for payment of any tax.

                    
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