§ 484.7

N.Y. Comp. Codes R. & Regs. tit. 20, § 484.7

Time for payment of tax.

Department of Taxation and Finance

(a) The tax is payable at the time the monthly or quarterly return is required to be filed.
(b) For penalties imposed in case of failure to pay the tax when due, see section 488.1 of this Title.

Tax Law, §§ 506, 509(10)