(b) Payment of tax. At the time of filing a return, as required by
this article, each carrier shall pay the tax imposed by this article for
the period covered by such return. Such tax shall be due and payable at
the time of filing the return or, if a return is not filed when due, on
the last day on which the return is required to be filed.
(c) Extensions. The commissioner may grant a reasonable extension of
time for filing returns or paying the tax whenever good cause exists and
may waive the filing of returns if a carrier is not subject to the tax
imposed by this article for the period covered by the return.
(d) Leases. In those instances where the carrier is not the owner of
the qualified motor vehicle, the owner may be licensed and file returns
and maintain records pursuant to this article as prescribed by the
commissioner or, if the commissioner enters into a cooperative agreement
under section five hundred twenty-eight of this article, as prescribed
in such agreement. In any event, where the carrier is not the owner of a
qualified motor vehicle, the owner shall be jointly and severally liable
with the carrier for payment of tax under this article with respect to
such qualified motor vehicle.
Structure New York Laws