New York § 1285 - 1285Payment of tax
Full text of New York New York Consolidated Laws § 1285 — 1285Payment of tax, with citation guidance and answers to common questions.
§ 1285. 1285Payment of tax
§ 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 trips 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 trips or the amount of tax due thereon. The commissioner may require that the tax be paid electronically.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1285
What does New York Consolidated Laws § 1285 cover?
Section 1285 ("1285Payment of tax") 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 § 1285?
A common citation format is "New York Consolidated Laws § 1285" (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 § 1285 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.