§ 123. Time and place for filing returns and paying tax. A person required to make and file a return under this title shall, without assessment, notice or demand, pay any tax due thereon to the director of finance on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The director of finance shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this title and for payment of any tax.
Time and place for filing returns and paying tax
N.Y. General City Model 772/66 § 123, under City Unincorporated Business Income Tax.
N.Y. General City Model 772/66 § 123