(b) For the period commencing March first, nineteen hundred seventy-seven and ending February twenty-eighth, nineteen hundred eighty-three, every person required to file a monthly return pursuant to subdivision (a) of section eleven hundred thirty-six, shall file, on or before each twentieth day of March, with or as part of the monthly return and payment otherwise due in such month, either:

(i) a long-form, part-quarterly return setting forth the total sales and compensating use taxes estimated to be payable by such person for such month of March calculated for such month in the manner set forth in subdivisions (a) and (b) of section eleven hundred thirty-seven; or, (ii) in the event such person is otherwise eligible and so elects, a short-form, part-quarterly return, and in either case, pay to the tax commission the tax calculated thereunder. Any adjustment necessary to properly report and pay the tax for March shall be reported on and paid with the monthly return due in April.

(c) For the period commencing March first, nineteen hundred eighty-three and ending February twenty-eight, nineteen hundred ninety-one, every person required to file a monthly return pursuant to subdivision (a) of section eleven hundred thirty-six of this article, shall file, on or before each twentieth day of March, with or as part of the monthly return and payment otherwise due in such month, a March estimated return setting forth, either: (i) the sales and compensating use taxes estimated to be payable by such person for such month of March calculated for such month in the manner set forth in paragraph two of subdivision (c) of section eleven hundred thirty-seven; or, (ii) in the event such person has had at least four successive quarterly tax periods immediately preceding the March for which the return is to be filed and so elects, one-third of the sales and compensating use taxes payable by such person to the commissioner for the comparable quarter of the immediately preceding year calculated for such comparable quarter in the manner set forth in paragraph one of subdivision (c) of section eleven hundred thirty-seven. In either case, such person shall pay to the commissioner the tax so calculated. Any adjustment necessary to properly report and pay the tax for March shall be reported on and paid with the monthly return due in April.

(d) Except as otherwise provided in this article and to the extent not inconsistent with this section, all of the provisions of this article shall apply for purposes of the estimated tax provided for in this section.