New York § 1284 - 1284Returns
Full text of New York New York Consolidated Laws § 1284 — 1284Returns, with citation guidance and answers to common questions.
§ 1284. 1284Returns
§ 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 trips 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.
Frequently Asked Questions About New York § 1284
What does New York Consolidated Laws § 1284 cover?
Section 1284 ("1284Returns") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1284?
A common citation format is "New York Consolidated Laws § 1284" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1284 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.