N.Y. Tax Law § 1285

§ 1285. Payment of tax. Every person required to file a return under\nthis article shall, at the time of filing such return, pay to the\ncommissioner the total of all tax imposed by this article, on the\ncorrect number of trips subject to tax under this article. The amount so\npayable to the commissioner for the period for which a return is\nrequired to be filed shall be due and payable to the commissioner on the\ndate limited for the filing of the return for such period, without\nregard to whether a return is filed or whether the return which is filed\ncorrectly shows the correct number of trips or the amount of tax due\nthereon. The commissioner may require that the tax be paid\nelectronically.\n