New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter B - Registration, Certificate of Title, and Number Plates
Part 15 - New York City Commercial Motor Vehicle Use Tax
Section 15.1 - Introduction

WHEREAS, the City of New York has duly enacted Local Law No. 57 of 1996 (hereinafter referred to as "the local law"), which amended chapter 8 of title 11 of the New York City Administrative Code (hereinafter referred to as "the Code"), as authorized by chapter 1032 of the Laws of 1960 as amended by chapter 789 of the Laws of 1992; and

WHEREAS, chapter 8 of title 11 of the code imposes a tax on the use of certain motor vehicles in New York City; and

WHEREAS, such local law added section 11-809.1 to the code, calling for the Commissioner of Motor Vehicles to collect such tax on certain motor vehicles; and

WHEREAS, section 11-809.1.k of the code authorizes the commissioner of finance and the Commissioner of Motor Vehicles to enter into an agreement governing the collection of such tax;

NOW, THEREFORE, the parties hereby agree as follows: