Sec. 484.5. Time for filing returns

Tax Law, §§ 505, 509(10), 514-a

(a) Carriers whose average monthly tax is in excess of $100 are required to file a calendar monthly return on form MT-903 unless directed to file quarterly by the State Tax Commission. The monthly return is due on or before the last day of the month following the month reported.

(b) All other carriers file returns on a quarterly basis on or before the last day of the month following the end of the calendar quarter. Quarterly returns on form MT-903 are consequently due on or before January 31st, April 30th, July 31st and October 31st for the three preceding calendar months.

(c) All returns must be filed on or before the due date for filing them with the Department of Taxation and Finance, in care of Post Office Box 1913, Albany, NY 12201-1913.

(d) Any carrier may apply in writing to the State Tax Commission for permission to file his return on the basis of any different period if the taxpayer's books are regularly kept on a periodic basis other than a calendar month.

(e) The Tax Commission may waive the filing of returns during any period for which a carrier is not subject to tax. Application for such waiver must be made by the carrier in writing before the due date of the return.