New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax
Section 297.5 - Time and place for filing City of New York earnings tax returns and payment of City of New York earnings tax

Administrative Code of the City of New York, § 11-1917

The provisions of Part 152 of this Title, with respect to the time and place for filing New York State income tax returns and payment of New York State income tax, shall also be applicable to the time and place for filing City of New York earnings tax returns and payment of City of New York earnings tax. Also see sections 297.1 and 297.2 of this Title, respectively, with respect to combined returns and payment of a single amount to the commissioner.