§ 1284. Returns. Every person liable for the tax imposed by this
article shall file a return quarterly with the commissioner. Each return
shall show the number of trips in the quarter for which the return is
filed, together with such other information as the commissioner may
require. The returns required by this section shall be filed for
quarterly periods ending on the last day of March, June, September, and
December of each year, and each return shall be filed within twenty days
after the end of the quarterly period covered thereby. Every such person
shall also file a return with the commissioner for the period of
November and December two thousand nine, by January twentieth, two
thousand ten, containing the information described above. If the
commissioner deems it necessary in order to ensure the payment of the
tax imposed by this article, the commissioner may require returns to be
made for shorter periods than prescribed by the foregoing provisions of
this section, and upon such dates as the commissioner may specify. The
form of returns shall be prescribed by the commissioner and shall
contain such information as the commissioner may deem necessary for the
proper administration of this article. The commissioner may require
amended returns to be filed within twenty days after notice and to
contain the information specified in the notice. The commissioner may
require that the returns be filed electronically.