§ 32. Time and place for filing returns and paying tax.--A person
required to make and file a return under this local law shall, without
assessment, notice or demand, pay any tax due thereon to the
administrator on or before the date fixed for filing such return
(determined without regard to any extension of time for filing the
return). The administrator shall prescribe by regulation the place for
filing any return, declaration, statement, or other document required
pursuant to this local law and for payment of any tax.