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 15.5 - Registration applications
Universal Citation: 15 NY Comp Codes Rules and Regs ยง 15.5
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Original applications.
(1) The tax will be
imposed on all vehicles registered by a resident of a county in New York City,
and on all vehicles issued TC plates by DMV.
(2) In order for an exemption from the tax to
be claimed, a properly completed and signed exemption affidavit, the UT-11
form, must be submitted with the registration application for those
transactions for which the tax would ordinarily be due. The Department of Motor
Vehicles will have no obligation to evaluate any exemption affidavit that is
properly completed and signed.
(3)
Exemption affidavits will be forwarded by DMV to the department of finance, for
approval or disapproval of the exemption.
(4) Fixed registrations. If a person makes
application for an original registration for which only a partial registration
fee is due, such person shall be assessed the tax on a pro-rata
basis.
(b) Renewal applications.
(1) Registration renewal
invitations will be mailed by the Department of Motor Vehicles. Such renewal
invitations will be printed to show the tax as "1 Year Use Tax" or "2 Year Use
Tax", and the "Amount Due," or in whatever manner the Department of Motor
Vehicles deems appropriate.
(2)
Registrants who claim exemption from the tax shall be required to complete an
exemption affidavit, the UT-11.
(3)
Exemption affidavits shall be processed as described in subdivision (a) of this
section.
(c) The Department of Motor Vehicles shall not process an original vehicle registration or registration renewal if the registrant neither pays the NYC Tax nor submits an exemption affidavit.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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