N.Y. Comp. Codes R. & Regs. tit. 15, ch. I, subch. B, pt. 15 - New York City Commercial Motor Vehicle Use Tax
- § 15.1 - Introduction
- § 15.2 - Definitions
- § 15.3 - Tax to be collected; applicable vehicles and transactions
- § 15.4 - Administration and collection
- § 15.5 - Registration applications
- § 15.6 - Deposit of taxes
- § 15.7 - Retention of operational costs by state
- § 15.8 - Duties of the city
- § 15.9 - Refunds
- § 15.10 - Right to audit
- § 15.11 - Indemnification
- § 15.12 - Effective date
- § 15.13 - Agreement controlling and determinative
Notes
Statutory authority: Vehicle and Traffic Law, § 215[a]; L. 1992, ch. 789
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