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 19 - New York City Auto Use Tax
Section 19.1 - Introduction

Whereas, the City of New York has duly enacted local law No. 26 of 1974 (hereinafter referred to as the local law) which added title O to chapter 46 of the Administrative Code of the City of New York, as authorized by section 1201(g) of the Tax Law of the State of New York, and

Whereas, said local law provides for the imposition of a tax on owners of certain motor vehicles, and further provides that said tax shall be administered and collected by the Commissioner of Motor Vehicles of the State of New York or his agents pursuant to an agreement to be entered into between the Commissioner of Motor Vehicles and the commissioner of finance or other appropriate fiscal officer of the City of New York, and

Whereas, said agreement, notwithstanding any other provision of law shall provide for the exclusive method of collection, custody and remittal of the proceeds of said tax; for the payment by the City of New York of the reasonable expenses incurred by the Department of Motor Vehicles or its agents, in connection with the collection and administration of said tax; for the commissioner of finance to audit the accuracy of the payments, distributions and remittances, to the commissioner of finance from the Department of Motor Vehicles; and for such other matters as may be necessary and proper to effectuate the purpose of said agreement.

Now, therefore, the parties pursuant to and for the purposes set forth in section 1201(h) of the New York State Tax Law, hereby agree as follows.