§ 495. Returns and payment of tax. (a) Every person on whom tax is
imposed under this article shall, on or before the twentieth day of the
month following each quarterly period ending on the last day of
February, May, August, and November, respectively, file electronically
with the commissioner a return on forms to be prescribed by the
commissioner, showing the total amount of tax due in such quarterly
period, and including such other information as the commissioner may
require.

(b) Every person required to file a return under this section shall,
at the time of filing such return, pay electronically to the
commissioner the total amount of tax due for the period covered by such
return. If a return is not filed when due, the tax shall be due on the
day on which the return is required to be filed.