§ 652. Time and place for filing returns and paying tax. (a) Except
as provided in subsection (b) of this section, a person required to make
and file a return under this article shall, without assessment, notice
or demand, pay any tax due thereon to the commissioner on or before the
date fixed for filing such return (determined without regard to any
extension of time for filing the return). The commissioner shall
prescribe by regulation the place for filing any return, statement, or
other document required pursuant to this article and for payment of any
tax.

(b) The commissioner may allow individuals who have income only from
wages, salaries, tips and like remuneration for services performed as an
employee, interest, dividends and unemployment compensation to elect to
have the commissioner compute the tax due. To provide for expeditious
and uniform administration of the tax computations which involve
numerous variables, the commissioner may further qualify, with regard to
period of residency, deductions, credits, exemptions, amount and
character of gross income, and any other appropriate factors relative to
calculation of tax, those individuals who may elect to have their taxes
computed by the commissioner. Any such election shall be made on the
form prescribed by the commissioner for this purpose. If a qualified
taxpayer elects to have the commissioner compute the tax, the amount
determined by the commissioner shall be paid (i) within ten days from
the date of the issuance of a notice and demand therefor or (ii) on the
date fixed for filing such return (determined without regard to any
extension of time for filing), whichever is later.