N.Y. Comp. Codes R. & Regs. tit. 15 § 29.11

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

Section 29.11 - Duties of the county

(a) Determination of tax. If the tax or any part of it due under the local law is not paid to the commissioner when required, the amount of tax due shall be determined by the appropriate fiscal officer of the county from such information as may be available, including motor vehicle registration and/or other facts. Notice of such determination shall be given to the person liable for the tax.

(b) Recovery of tax. Whenever any person shall fail to pay any tax, penalty or interest, proceedings to recover such moneys shall be the responsibility of the county.

(c) Refunds. Whenever it is determined that a person is entitled to a refund of a use tax which has been collected, it shall be the responsibility of the county to make such refund, except with respect to refunds due as provided in section 29.4(d) of this Part.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.11