§ 32. Time and place for filing returns and paying tax.--A person required to make and file a return under this local law shall, without assessment, notice or demand, pay any tax due thereon to the administrator on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The administrator shall prescribe by regulation the place for filing any return, declaration, statement, or other document required pursuant to this local law and for payment of any tax.