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 29.2 - Administration and collection

Universal Citation: 15 NY Comp Codes Rules and Regs ยง 29.2

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

(a) The commissioner or the commissioner's agents shall administer and collect the tax required by the local law from the date upon which the tax becomes effective and for as long as the tax shall be in effect.

(b) The tax is only applicable to an original or renewal registration transaction, and not to a reregistration transaction. Further, if no fee for a registration transaction is due, no tax shall be due on that transaction.

(c) The receipt which the commissioner is required to give, according to the local law, may be the registration certificate issued by the department, whether or not it indicates the amount of tax paid.

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