§ 1285. Payment of tax. Every person required to file a return under
this article shall, at the time of filing such return, pay to the
commissioner the total of all tax imposed by this article, on the
correct number of trips subject to tax under this article. The amount so
payable to the commissioner for the period for which a return is
required to be filed shall be due and payable to the commissioner on the
date limited for the filing of the return for such period, without
regard to whether a return is filed or whether the return which is filed
correctly shows the correct number of trips or the amount of tax due
thereon. The commissioner may require that the tax be paid
electronically.