Section 8. Returns and payment of tax

(a)  General. On or before the
  fifteenth day of the fourth month following the  close  of  the  taxable
  year,  every  person subject to the tax shall make and file a return and
  any balance of the tax shown due on the face of  such  return  shall  be
  paid  therewith.    The state tax commission may, by regulation, provide
  for the filing of returns and payment of the tax at such other times  as
  it  deems  necessary  for  the proper enforcement of this local law. The
  state tax commission may also provide  by  regulation  that  any  return
  otherwise  required  to  be  made  and filed under this local law by any
  nonresident individual need not be made and filed  if  such  nonresident
  individual  had,  during  the  taxable  year  to  which the return would
  relate, no net  earnings  from  self-employment  within  the  city.  Any
  regulation  allowing  such  waiver  of return may provide for additional
  limitations on and conditions and prerequisites to the privilege of  not
  filing a return.
    * (b)  Decedents. The return for any deceased individual shall be made
  and filed by his executor, administrator, or other person  charged  with
  his  property.  If a final return of a decedent is for a fractional part
  of a year, the due date of such return shall be the fifteenth day of the
  fourth month following the close of the twelve-month period which  began
  with the first day of such fractional part of the year.
    * NB Applies to taxable years beginning after 1986
    * (c) Individuals under a disability. The return for an individual who
  is  unable  to  make  a return by reason of minority or other disability
  shall be made and filed by his guardian, committee, fiduciary  or  other
  person  charged  with  the  care of his person or property (other than a
  receiver in possession of only a part of his property), or by  his  duly
  authorized agent.
    * NB Applies to taxable years beginning after 1986
    * (d)  Estates  and trusts. The return for an estate or trust shall be
  made and filed by the fiduciary.
    * NB Applies to taxable years beginning after 1986
    * (e) Joint  fiduciaries.  If  two  or  more  fiduciaries  are  acting
  jointly, the return may be made by any one of them.
    * NB Applies to taxable years beginning after 1986
    * (f)  Cross  reference.  For  provisions as to information returns by
  partnerships, employers and other persons, see section fourteen.
    * NB Applies to taxable years beginning after 1986