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.
Last modified: February 3, 2019