N.Y. Comp. Codes R. & Regs. tit. 15 § 15.5

Current through Register Vol. 46, No. 36, September 4, 2024

Section 15.5 - Registration applications

(a) Original applications.

(1) The tax will be imposed on all vehicles registered by a resident of a county in New York City, and on all vehicles issued TC plates by DMV.

(2) In order for an exemption from the tax to be claimed, a properly completed and signed exemption affidavit, the UT-11 form, must be submitted with the registration application for those transactions for which the tax would ordinarily be due. The Department of Motor Vehicles will have no obligation to evaluate any exemption affidavit that is properly completed and signed.

(3) Exemption affidavits will be forwarded by DMV to the department of finance, for approval or disapproval of the exemption.

(4) Fixed registrations. If a person makes application for an original registration for which only a partial registration fee is due, such person shall be assessed the tax on a pro-rata basis.

(b) Renewal applications.

(1) Registration renewal invitations will be mailed by the Department of Motor Vehicles. Such renewal invitations will be printed to show the tax as "1 Year Use Tax" or "2 Year Use Tax", and the "Amount Due," or in whatever manner the Department of Motor Vehicles deems appropriate.

(2) Registrants who claim exemption from the tax shall be required to complete an exemption affidavit, the UT-11.

(3) Exemption affidavits shall be processed as described in subdivision (a) of this section.

(c) The Department of Motor Vehicles shall not process an original vehicle registration or registration renewal if the registrant neither pays the NYC Tax nor submits an exemption affidavit.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 15.5