N.Y. Comp. Codes R. & Regs. tit. 15, § 29.7
Uncollected taxes.
Department of Motor Vehicles
(a) County Vehicle Use Tax Exemption Certificate (UT-11C):
)
The commissioner will furnish the county with the completed UT-11C, “County Vehicle Tax Exemption Certificate,” of registrants against whom a tax was charged but not collected.