N.Y. Comp. Codes R. & Regs. tit. 15 § 19.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 19.2 - Administration and collection

(a) The Commissioner of Motor Vehicles or his agents shall administer and collect the tax required by the local law from the date upon which said tax becomes effective and thereafter so long as said tax shall be in effect.

(b) The tax is only applicable to an original or renewal registration transaction, and not to a reregistration transaction; and, so long as no fee for a registration transaction is due, no tax shall be due on said transaction.

(c) The receipt which the Commissioner of Motor Vehicles is required to give, pursuant to the local law, may be the registration certificate issued by the Department of Motor Vehicles whether or not it indicates the amount of tax paid, and any statement of tax paid or not due may be noted on such registration certificate.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 19.2