New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter E - Congestion Surcharge
Part 700 - Congestion Surcharge
Section 700.3 - Registration and Renewal

(a) Every person liable for the congestion surcharge must file with the Commissioner a properly completed application for a certificate of registration, except that persons liable for the congestion surcharge on no more than one trip in a single calendar month shall not be required to submit such an application. An application for a certificate of registration must be submitted electronically, on a form prescribed by the Commissioner, and must be accompanied by a nonrefundable fee of $1.50. The Commissioner may refuse to issue a certificate of registration as provided in Tax Law section twelve hundred ninety-nine-C.

(b) An issued certificate of registration shall be valid for the term specified thereon, unless earlier suspended, revoked or made subject to mandatory re-registration as provided for in Tax Law section twelve hundred ninety-nine-C. Upon the expiration of the term stated in a certificate of registration, such certificate shall be null and void.

(c) Every holder of a certificate of registration must notify the Commissioner of changes to any of the information stated on the certificate, or of changes to any information contained in the application for the certificate of registration, including changes to any vehicle information. Such notification must be made on or before the last day of the last month of the calendar quarter in which a change occurs, and must be made electronically on a form prescribed by the Commissioner.

(d) Every person liable for the congestion surcharge that holds a certificate of registration shall have the opportunity, prior to the certificate's expiration, to renew it during a renewal period established by the Commissioner. To renew a certificate of registration, a complete application, in a form prescribed by the Commissioner, must be electronically submitted during the renewal period, and be accompanied by a nonrefundable fee of $1.50. The Commissioner may refuse to renew a certificate of registration as provided in Tax Law section twelve hundred ninety-nine-C.