§ 1252. Payment of tax. (a) Every person required to file a return or
returns under subdivision (a) of the preceding section shall, at the
time of filing such return or returns, pay to the state tax commission
the amount which section eleven hundred thirty-seven or section eleven
hundred thirty-seven-A of article twenty-eight requires to be paid with
respect to local taxes imposed pursuant to this article. The amount so
required to be paid for the period for which a return or returns is
required to be filed shall be due and payable to the state tax
commission on the date limited for the filing of the return or returns
for such period, without regard to whether a return is filed or whether
the return which is filed clearly shows the amount of receipts,
amusement charges or returns or the value of property or services sold
or purchased or the taxes due thereon. Where the state tax commission,
in its discretion, deems it necessary to protect the revenues to be
obtained under this article, it shall have the power to require a bond,
cash or other security under procedures which are set forth in section
eleven hundred thirty-seven.

(b) The tax commission, in its discretion, may require or permit any
or all persons liable for any tax or required to collect any tax
authorized under section twelve hundred ten, twelve hundred eleven,
twelve hundred twelve or twelve hundred twelve-A to make payment to such
banks, banking houses or trust companies designated by the tax
commission and to file returns with such banks, banking houses or trust
companies, as agent of the state tax commission, in lieu of paying the
taxes imposed under the authority of section twelve hundred ten, twelve
hundred eleven, twelve hundred twelve or twelve hundred twelve-A
directly to the state tax commission. However, the tax commission can
only designate such banks, banking houses and trust companies which are
already designated by the comptroller as depositories pursuant to
section eleven hundred forty-eight of this chapter.