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 19.5 - Retention of operational costs by State
Current through Register Vol. 46, No. 12, March 20, 2024
(a) All city tax monies collected in district offices of the Department of Motor Vehicles located within New York City in any calendar month less "recurring operational costs" for such transactions will be distributed by the State Comptroller, upon certification from the Commissioner of Motor Vehicles, to the commissioner of finance by the end of the next succeeding month.
(b) In addition to the payments set forth in subdivision (a) of this section, the State Comptroller, upon certification from the Commissioner of Motor Vehicles, shall, after setting aside and retaining the amounts described in section 19.4(c) of this Part, less monies withheld from monthly payments, distribute to the commissioner of finance, on a quarterly basis, the balance of tax monies collected, as follows:
|
Quarter ending |
Distribution by |
| December 31 | April 25 |
| March 31 | June 25 |
| June 30 | September 25 |
| September 30 | December 25 |
(c) The Department of Motor Vehicles shall deduct from its first quarterly payment to the city of New York, "implementation costs", incurred by the Department of Motor Vehicles.
(d) The "recurring operational costs" incurred by the Department of Motor Vehicles and its agents deducted from the monthly and quarterly distributions to be made to the city of New York will be determined on a transactional basis subject to change as costs change, and, as certified from time to time by the Commissioner of Motor Vehicles.
