State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 453

§  453.  Payment  of  tax.  1.  In  the  case  of  gross receipts from  broadcasting rights, such tax shall  be  paid  to  the  commissioner  of  taxation  and  finance or to employees or officers of the state athletic  commission acting as agents of the commissioner of taxation and  finance  and shall be accompanied by a return in such form as shall be prescribed  by  the  commissioner of taxation and finance. Payments shall be made on  or before the last day of the month in which such  gross  receipts  from  broadcasting   rights   are  received  by  the  individual  corporation,  association or club holding such match or exhibition. Where the taxpayer  receives receipts subject to tax during the last five days of  a  month,  the  required return and payment of tax shall not be due until the fifth  day of the succeeding month.    2. In the case of gross receipts from ticket sales, such tax shall  be  paid  to  the  commissioner  or  to  employees  or officers of the state  athletic commission acting as agents  of  the  commissioner  within  ten  business  days after the holding of the match or exhibition and shall be  accompanied by a return in such form  as  shall  be  prescribed  by  the  commissioner.    3.  The  commissioner  of  taxation and finance may grant a reasonable  extension of time  for  filing  returns  and  payment  of  tax  whenever  reasonable cause exists.

State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 453

§  453.  Payment  of  tax.  1.  In  the  case  of  gross receipts from  broadcasting rights, such tax shall  be  paid  to  the  commissioner  of  taxation  and  finance or to employees or officers of the state athletic  commission acting as agents of the commissioner of taxation and  finance  and shall be accompanied by a return in such form as shall be prescribed  by  the  commissioner of taxation and finance. Payments shall be made on  or before the last day of the month in which such  gross  receipts  from  broadcasting   rights   are  received  by  the  individual  corporation,  association or club holding such match or exhibition. Where the taxpayer  receives receipts subject to tax during the last five days of  a  month,  the  required return and payment of tax shall not be due until the fifth  day of the succeeding month.    2. In the case of gross receipts from ticket sales, such tax shall  be  paid  to  the  commissioner  or  to  employees  or officers of the state  athletic commission acting as agents  of  the  commissioner  within  ten  business  days after the holding of the match or exhibition and shall be  accompanied by a return in such form  as  shall  be  prescribed  by  the  commissioner.    3.  The  commissioner  of  taxation and finance may grant a reasonable  extension of time  for  filing  returns  and  payment  of  tax  whenever  reasonable cause exists.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-19 > 453

§  453.  Payment  of  tax.  1.  In  the  case  of  gross receipts from  broadcasting rights, such tax shall  be  paid  to  the  commissioner  of  taxation  and  finance or to employees or officers of the state athletic  commission acting as agents of the commissioner of taxation and  finance  and shall be accompanied by a return in such form as shall be prescribed  by  the  commissioner of taxation and finance. Payments shall be made on  or before the last day of the month in which such  gross  receipts  from  broadcasting   rights   are  received  by  the  individual  corporation,  association or club holding such match or exhibition. Where the taxpayer  receives receipts subject to tax during the last five days of  a  month,  the  required return and payment of tax shall not be due until the fifth  day of the succeeding month.    2. In the case of gross receipts from ticket sales, such tax shall  be  paid  to  the  commissioner  or  to  employees  or officers of the state  athletic commission acting as agents  of  the  commissioner  within  ten  business  days after the holding of the match or exhibition and shall be  accompanied by a return in such form  as  shall  be  prescribed  by  the  commissioner.    3.  The  commissioner  of  taxation and finance may grant a reasonable  extension of time  for  filing  returns  and  payment  of  tax  whenever  reasonable cause exists.