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 19.10 - Indemnification

The commissioner of finance (city of New York) shall indemnify and save harmless the Commissioner of Motor Vehicles (State of New York) from and against any and all liability, damage, expense, cause of action, suits, claims, penalties or judgments arising from the administration and collection of the tax as required by this agreement. The commissioner of finance shall at its own cost and expense, defend any and all suits and actions which may be brought against the Commissioner of Motor Vehicles, or in which the Commissioner of Motor Vehicles may be impleaded with others, arising from the administration and collection of the tax, and in the event of the failure of the commissioner of finance so to do, the commissioner may, at the cost and expense of the commissioner of finance and upon prior written notice to the commissioner of finance, defend any and all such suits or actions and the commissioner of finance shall satisfy, pay and discharge any and all judgments that may be recovered against the Commissioner of Motor Vehicles in any such suits or actions which may be brought against the Commissioner of Motor Vehicles or in which the Commissioner of Motor Vehicles may be impleaded with others, and in the event the commissioner of finance fails to pay the amount or amounts for which the Commissioner of Motor Vehicles shall become liable as aforesaid, the Commissioner of Motor Vehicles may pay the same, and the amount or amounts so paid, with any interest and costs that may be due thereon, shall be reimbursed to the Commissioner of Motor Vehicles from the tax proceeds received by him, and shall be deducted from any quarterly payment or payments to be made to the commissioner of finance pursuant to this agreement.