§ 1251. Returns. (a) Every person required to collect any of the taxes\nimposed under the authority of section twelve hundred ten, twelve\nhundred eleven, twelve hundred twelve or twelve hundred twelve-A shall\nfile a return as required by subdivision (a) of section eleven hundred\nthirty-six with the tax commission, except that return for the quarterly\nperiod ending August thirty-first, nineteen hundred sixty-five shall\nonly cover the month of August, nineteen hundred sixty-five. The return\nof a vendor of tangible personal property or services shall show his\nreceipts from sales and also the aggregate value of tangible personal\nproperty and services sold by him, the use of which is subject to a tax\nimposed under the authority of this article and the amount of taxes\nrequired to be collected with respect to such sales and use. The return\nof a recipient of amusement charges shall show all such charges and the\namount of tax thereon, and the return of an operator required to collect\ntax on rents shall show all rents received or charged and the amount of\ntax thereon. Every person required to file a part-quarterly return\npursuant to subdivision (a) of section eleven hundred thirty-six shall\nfile a return for the same periods for the taxes imposed pursuant to\nthis article. Provided, however, where a part-quarterly return described\nin paragraph (i) or (ii) of subdivision (a) of section eleven hundred\nthirty-six is filed for purposes of complying with this section and\nsection eleven hundred thirty-six or subdivision (a) or (b) of section\neleven hundred thirty-seven-A, on such returns separate amounts due for\nthe taxes imposed by each county, city or school district, pursuant to\nthe authority of section twelve hundred ten, twelve hundred eleven,\ntwelve hundred twelve or twelve hundred twelve-A, need not be shown.\nRather, such returns shall only show the aggregate amount of all such\nlocal taxes calculated in the manner provided for in paragraph (i) or\n(ii) of subdivision (a) of section eleven hundred thirty-six except that\nin the case of a short-form, part-quarterly return, where a county, city\nor school district did not impose a tax in the comparable quarter of the\nimmediately preceding year, the tax for that locality shall be\ncalculated on such basis as the tax commission shall by regulation\nprescribe.\n (b) The returns required by this section to be filed quarterly shall\nbe filed for quarterly periods ending on the last day of February, May,\nAugust and November of each year, and each return shall be filed within\ntwenty days after the end of the quarterly period covered thereby. The\nreturns required by this section to be filed monthly shall be filed for\nmonthly periods ending on the last day of each month and each return\nshall be filed within twenty days after the end of each prior month.\n (c) The tax commission may permit or require returns to be made\ncovering other periods and upon such dates as it may specify. If the tax\ncommission deems it necessary in order to insure the payment of the\ntaxes imposed by this article, it may require returns to be made for\nshorter periods than those prescribed pursuant to the foregoing\nsubdivisions of this section, and upon such dates as it may specify.\n (d) The form of returns shall be prescribed by the tax commission and\nshall contain such information as it may deem necessary for the proper\nadministration of this article. The commission may require amended\nreturns to be filed within twenty days after notice and to contain the\ninformation specified in the notice.\n (e) Return and payment to New York city for months of June and July,\nnineteen hundred sixty-five. With respect to the taxes imposed under\ntitles G, M, N and V of the administrative code of the city of New York,\nreturns shall be filed for the months of June and July, nineteen hundred\nsixty-five containing such information and accompanied by such payments\nas are required under titles G,
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