§ 526. Returns and payment of tax. (a) Returns. Every carrier subject\nto this article and every carrier to whom a license was issued shall\nfile a return quarterly, on or before the last day of the calendar month\nimmediately following the close of each of the calendar quarters:\nJanuary through March, April through June, July through September and\nOctober through December. Provided, however, the commissioner may, if\nthe commissioner deems it necessary in order to insure the payment of\nthe taxes imposed by this article or to comply with a cooperative\nagreement with other jurisdictions pursuant to section five hundred\ntwenty-eight of this article, require returns to be made at such times\nand covering such periods as the commissioner may deem necessary.\nReturns shall be filed on forms required by the commissioner for such\npurpose and shall contain such information and certification as the\ncommissioner may require, including any information required pursuant to\na cooperative agreement five hundred twenty-eight of this article. The\nfact that an individual's name is signed to a filed return shall be\nprima facie evidence for all purposes that the return was actually\nsigned by such individual and that such individual is authorized to sign\non behalf of the carrier.\n (b) Payment of tax. At the time of filing a return, as required by\nthis article, each carrier shall pay the tax imposed by this article for\nthe period covered by such return. Such tax shall be due and payable at\nthe time of filing the return or, if a return is not filed when due, on\nthe last day on which the return is required to be filed.\n (c) Extensions. The commissioner may grant a reasonable extension of\ntime for filing returns or paying the tax whenever good cause exists and\nmay waive the filing of returns if a carrier is not subject to the tax\nimposed by this article for the period covered by the return.\n (d) Leases. In those instances where the carrier is not the owner of\nthe qualified motor vehicle, the owner may be licensed and file returns\nand maintain records pursuant to this article as prescribed by the\ncommissioner or, if the commissioner enters into a cooperative agreement\nunder section five hundred twenty-eight of this article, as prescribed\nin such agreement. In any event, where the carrier is not the owner of a\nqualified motor vehicle, the owner shall be jointly and severally liable\nwith the carrier for payment of tax under this article with respect to\nsuch qualified motor vehicle.\n
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