§ 505. Returns. Every carrier subject to this article and every
carrier to whom a certificate of registration was issued shall file on
or before the last day of each month a return for the preceding calendar
month where a carrier's total tax liability under this article for the
preceding calendar year exceeded twelve thousand dollars. Where a
carrier's total tax liability under this article for the preceding
calendar year did not exceed twelve thousand dollars or where a carrier
was not subject to such tax in the preceding calendar year, returns
shall be filed quarterly, on or before the last day of the calendar
month following each of the calendar quarters: January through March,
April through June, July through September and October through December.
Provided, however, if the commissioner consents thereto in writing, any
carrier may file a return on or before the thirtieth day after the close
of any different period, if the carrier's books are regularly kept on a
periodic basis other than a calendar month or quarter. The commissioner
may permit the filing of returns on an annual basis, provided the
carrier was subject to the tax under this article during the entire
preceding calendar year and the carrier's total tax liability under this
article for such year did not exceed twelve hundred dollars. Such annual
returns shall be filed on or before January thirty-first of the
succeeding calendar year. Returns shall be filed with the commissioner
on forms to be furnished by such commissioner for such purpose and shall
contain such data, information or matter as the commissioner may require
to be included therein. The fact that a carrier's name is signed to a
filed return shall be prima facie evidence for all purposes that the
return was actually signed by such carrier. The commissioner may grant a
reasonable extension of time for filing returns whenever good cause
exists and may waive the filing of returns if a carrier is not subject
to the tax imposed by this article for the period covered by the return.
Every return shall have annexed thereto a certification to the effect
that the statements contained therein are true.