Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services

Form NYC-UXS

Page 2

INTEREST

Respond to certain notices that you have shared with the preparer

about math errors, offsets, and return preparation. The notices will

If the tax is not paid on or before the due date, interest must be paid on

the amount of the underpayment from the due date to the date paid. For

not be sent to the preparer.

information as to the applicable rate of interest visit the Finance website

at nyc.gov/finance or call 311. Interest amounting to less than $1 need

You are not authorizing the preparer to receive any refund check, bind

not be paid.

you to anything (including any additional tax liability), or otherwise rep-

resent you before the Department. The authorization cannot be revoked,

PENALTIES

however, the authorization will automatically expire twelve (12) months

A late filing penalty is assessed if you fail to file this form when

after the due date (without regard to any extensions) for filing this return.

Failure to check the box will be deemed a denial of authority.

due, unless the failure is due to reasonable cause. For every month

or partial month that this form is late, add to the tax (less any pay-

ments made on or before the due date) 5%, up to a total of 25%.

MAIL REMITTANCE AND RETURN TO:

If this form is filed more than 60 days late, the above late filing

NYC DEPARTMENT OF FINANCE

penalty cannot be less than the lesser of (1) $100 or (2) 100% of the

P. O. BOX 5110

amount required to be shown on the form (less any payments made

KINGSTON, NY 12402-5110

by the due date or credits claimed on the return).

A late payment penalty is assessed if you fail to pay the tax shown on

, this return must be filed with your

this form by the prescribed filing date, unless the failure is due to rea-

O AVOID THE IMPOSITION OF PENALTIES

remittance in full for the amount of the tax postmarked within 25 days after

sonable cause. For every month or partial month that your payment is

the end of the period covered by the return.

late, add to the tax (less any payments made) 1/2%, up to a total of 25%.

The total of the additional charges in a and c may not exceed 5%

for any one month except as provided for in b.

Additional penalties may be imposed on any underpayment of the tax.

If you claim not to be liable for these additional charges, attach a state-

ment to your return explaining the delay in filing, payment or both.

FILING A RETURN AND PAYMENT OF TAX

Returns are due on or before the 25th day of each month, if filing on a

monthly basis, covering gross income for the preceding calendar month.

However, if the tax liability is less than $100,000 for the preceding cal-

endar year, determined on an annual or annualized basis, returns are due

for the current tax year on a semi-annual basis on or before July 25th and

January 25th covering a six-month tax period of January-June and July-

December, respectively.

Payment must be made in U.S. dollars, drawn on a U.S. bank. Checks

drawn on foreign banks will be rejected and returned. Make remittance

payable to the order of: NYC DEPARTMENT OF FINANCE.

SIGNATURE

This report must be signed by an officer authorized to certify that the

statements contained herein are true. If the taxpayer is a partnership or

another unincorporated entity, this return must be signed by a person duly

authorized to act on behalf of the taxpayer.

For further information, call 311. If calling from outside the five bor-

oughs, call 212-NEW-YORK (212-639-9675).

Preparer Authorization: If you want to allow the Department of Fi-

nance to discuss your return with the paid preparer who signed it, you

must check the "yes" box in the signature area of the return. This author-

ization applies only to the individual whose signature appears in the "Pre-

parer's Use Only" section of your return. It does not apply to the firm, if

any, shown in that section. By checking the "Yes" box, you are author-

izing the Department of Finance to call the preparer to answer any ques-

tions that may arise during the processing of your return. Also, you are

authorizing the preparer to:

Give the Department any information missing from your return,

Call the Department for information about the processing of your

return or the status of your refund or payment(s), and

Form Nyc-Uxs - Return Of Excise Tax By Vendors Of Utility Services - 2013 Page 4

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