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 29 - County Motor Vehicle Use Taxes
Section 29.11 - Duties of the county

Universal Citation: 15 NY Comp Codes Rules and Regs ยง 29.11

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 county from such information as may be available, including motor vehicle registration 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 moneys shall be the responsibility of the county.

(c) Refunds. Whenever it is determined that a person is entitled to a refund of a use tax which has been collected, it shall be the responsibility of the county to make such refund, except with respect to refunds due as provided in section 29.4(d) of this Part.

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