N.Y. Comp. Codes R. & Regs. tit. 15 § 29.3

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

Section 29.3 - Agreement controlling and determinative

The commissioner and the appropriate fiscal officer of the county further agree that this agreement shall be exclusively controlling and determinative of their respective authorities, duties and liabilities with respect to the collection, administration, custody, remittal and enforcement of the tax as imposed by the county in accordance with the local law. The commissioner and the appropriate fiscal officer of the county further agree as follows:

(a) The duties of the commissioner with respect to the collection, administration, custody, remittal and enforcement of the tax are as contained in section 29.4 of this Part.

(b) The appropriate fiscal officer of the county shall have the sole duties and authority as are set forth in section 29.11 of this Part.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.3