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 19.3 - Agreement controlling and determinative

Universal Citation: 15 NY Comp Codes Rules and Regs ยง 19.3

Current through Register Vol. 46, No. 12, March 20, 2024

The Commissioner of Motor Vehicles and the commissioner of finance further agree that this agreement shall be exclusively controlling and determinative of the respective authorities, responsibilities, duties and obligations, and liabilities of the Commissioner of Motor Vehicles and the commissioner of finance, with respect to the collection, administration, custody, remittal, and enforcement of the tax as imposed by the city of New York pursuant to the local law. In furtherance of such, the Commissioner of Motor Vehicles and the commissioner of finance further agree as follows:

(a) The responsibilities, duties and obligations of the Commissioner of Motor Vehicles with respect to the collection, administration, custody, remittal, and enforcement of the tax as otherwise provided in this agreement, are as contained in a "Plan of Operations", Appendix 1,infra.

(b) The commissioner of finance shall have the sole responsibilities, duties, obligations and authorities, as are contained in Appendix 2,infra.

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