Administrative Provisions | Midpage

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New York Consolidated Laws

4

Administrative Provisions

1131Definitions 1132Collection of tax from customer; proof required for registration of motor vehicles 1133Liability for the tax 1134Registration 1135Records to be kept 1136Returns 1137Payment of tax 1137-AReturns of estimated tax and payments 1138Determination of tax 1139Refunds 1140Remedies exclusive 1141Proceedings to recover tax 1142General powers of the tax commission 1142-ASpecial requirements relating to the service of providing parking, garaging or storing for motor vehicles 1143Administration of oaths and compelling testimony 1144Reference to tax 1145Penalties and interest 1146Returns to be secret 1147Notices and limitations of time 1148Deposit and disposition of revenue