New York § 495 - 495Returns and payment of tax
Full text of New York New York Consolidated Laws § 495 — 495Returns and payment of tax, with citation guidance and answers to common questions.
§ 495. 495Returns and payment of tax
§ 495. Returns and payment of tax. (a) Every person on whom tax is imposed under this article shall, on or before the twentieth day of the month following each quarterly period ending on the last day of February, May, August, and November, respectively, file electronically with the commissioner a return on forms to be prescribed by the commissioner, showing the total amount of tax due in such quarterly period, and including such other information as the commissioner may require. (b) Every person required to file a return under this section shall, at the time of filing such return, pay electronically to the commissioner the total amount of tax due for the period covered by such return. If a return is not filed when due, the tax shall be due on the day on which the return is required to be filed.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 495
What does New York Consolidated Laws § 495 cover?
Section 495 ("495Returns and payment 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 § 495?
A common citation format is "New York Consolidated Laws § 495" (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 § 495 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.