§ 526. Returns and payment of tax. (a) Returns. Every carrier subject
to this article and every carrier to whom a license was issued shall
file a return quarterly, on or before the last day of the calendar month
immediately following the close of each of the calendar quarters:
January through March, April through June, July through September and
October through December. Provided, however, the commissioner may, if
the commissioner deems it necessary in order to insure the payment of
the taxes imposed by this article or to comply with a cooperative
agreement with other jurisdictions pursuant to section five hundred
twenty-eight of this article, require returns to be made at such times
and covering such periods as the commissioner may deem necessary.
Returns shall be filed on forms required by the commissioner for such
purpose and shall contain such information and certification as the
commissioner may require, including any information required pursuant to
a cooperative agreement five hundred twenty-eight of this article. The
fact that an individual's name is signed to a filed return shall be
prima facie evidence for all purposes that the return was actually
signed by such individual and that such individual is authorized to sign
on behalf of the carrier.

(b) Payment of tax. At the time of filing a return, as required by
this article, each carrier shall pay the tax imposed by this article for
the period covered by such return. Such tax shall be due and payable at
the time of filing the return or, if a return is not filed when due, on
the last day on which the return is required to be filed.

(c) Extensions. The commissioner may grant a reasonable extension of
time for filing returns or paying the tax 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.

(d) Leases. In those instances where the carrier is not the owner of
the qualified motor vehicle, the owner may be licensed and file returns
and maintain records pursuant to this article as prescribed by the
commissioner or, if the commissioner enters into a cooperative agreement
under section five hundred twenty-eight of this article, as prescribed
in such agreement. In any event, where the carrier is not the owner of a
qualified motor vehicle, the owner shall be jointly and severally liable
with the carrier for payment of tax under this article with respect to
such qualified motor vehicle.