§ 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.

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(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.