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 29.4 - Departmental plan of operations
Universal Citation: 15 NY Comp Codes Rules and Regs ยง 29.4
Current through Register Vol. 45, No. 52, December 27, 2023
(a) Administrative considerations. To implement the collection of this tax, the following administrative procedures will be used:
(1) The tax will not apply to registrations
which are exempt from registration fees nor to nonprofit religious, charitable
or educational organizations qualified for exemption with the New York State
Department of Taxation and Finance or to a vehicle used only in connection with
the operation of a farm by the owner or tenant of the farm.
(2) The tax will be paid for all
registrations and renewals of registrations for which the registration fee is
established in section
401(6)(a) or (7) of the
Vehicle and Traffic Law.
(3) A
registration transaction will be rejected when the proper fee is not presented,
or when the registrant indicates that the tax does not apply to him/her but
refuses to sign an exemption certificate.
(b) Original applications.
(1) The appropriate tax will be based upon
the county of residence stated on an original application for
registration.
(2) In order for an
exemption from the collection of the tax to be granted, an exemption
certificate (UT-11C) will be required to be submitted for those transactions
for which the tax would ordinarily be due.
(c) Renewals.
(1) Registration records will be examined for
county of residence addresses for renewals of registrations for vehicles
subject to the tax. Such renewal applications will be printed to show the
county use tax as "2 Year Use Tax" and as part of the "Amount Due" on the
registration renewal application.
(2) Registrants against whom the tax is
assessed and who indicate that it does not apply to them, will be required to
complete a tax exemption certificate (UT-11C).
(3) If the registrant indicates that s/he is
required to pay the tax but the amount was not preprinted, the issuing office
will amend the registration record to correct the county field and the tax will
be charged.
(d) Refunds for certain unused registrations. When any annual fee paid for the registration of a motor vehicle is refunded by DMV in accordance with section 428 of the Vehicle and Traffic Law, the amount of any county use tax paid upon such registration shall also be refunded by the commissioner.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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