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 15.8 - Duties of the city
Universal Citation: 15 NY Comp Codes Rules and Regs ยง 15.8
Current through Register Vol. 46, No. 12, March 20, 2024
(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 city from such information as may be available, including motor vehicle registrations 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 monies shall be the responsibility of the city.
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