N.Y. Comp. Codes R. & Regs. tit. 15 § 29.2

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

Section 29.2 - Administration and collection

(a) The commissioner or the commissioner's agents shall administer and collect the tax required by the local law from the date upon which the tax becomes effective and for as long as the tax shall be in effect.

(b) The tax is only applicable to an original or renewal registration transaction, and not to a reregistration transaction. Further, if no fee for a registration transaction is due, no tax shall be due on that transaction.

(c) The receipt which the commissioner is required to give, according to the local law, may be the registration certificate issued by the department, whether or not it indicates the amount of tax paid.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.2