1160 – Special Tax on Passenger Car Rentals.
§ 1160. Special tax on passenger car rentals. (a) (1) In addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax of six percent upon the receipts from every rental of a passenger car which is a retail sale of such passenger […]
1165 – Administrative Provisions.
§ 1165. Administrative provisions. The taxes imposed by this article shall be administered and collected in a like manner as and jointly with the taxes imposed by sections eleven hundred five and eleven hundred ten of article twenty-eight of this chapter. All of the provisions of such article twenty-eight (except sections eleven hundred seven, eleven […]
1166 – Transitional Provisions.
§ 1166. Transitional provisions. With respect to the tax imposed under section eleven hundred sixty of this article effective June first, nineteen hundred ninety, the provisions of subdivision (a) of section eleven hundred six of this chapter shall apply, except that for the purposes of this section, all references in said subdivision (a) of such […]
1166-A – Special Supplemental Tax on Passenger Car Rentals Within the Metropolitan Commuter Transportation District.
§ 1166-a. Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district. (a) In addition to the tax imposed under section eleven hundred sixty of this article and in addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax […]
1166-B – Special Supplemental Tax on Passenger Car Rentals Outside of the Metropolitan Commuter Transportation District.
§ 1166-b. Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district. (a) In addition to the tax imposed under section eleven hundred sixty of this article and in addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a […]
1167 – Deposit and Disposition of Revenue.
§ 1167. Deposit and disposition of revenue. 1. All taxes, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter, except that after reserving amounts in accordance with such section one hundred seventy-one-a of this […]