1148 – Deposit and Disposition of Revenue.
§ 1148. Deposit and disposition of revenue. (a) 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; provided however, the comptroller shall on or before the twelfth day of each month, pay […]
1150 – Special Fee on Paging Devices.
§ 1150. Special fee on paging devices. (a) For purposes of this section the following definitions shall apply: (1) “Paging service.” The providing of a system for transmitting signals to a paging device. (2) “Paging device.” A mobile or portable receiver designed principally to receive transmissions intended to summon or alert the user of the […]
1141 – Proceedings to Recover Tax.
§ 1141. Proceedings to recover tax. (a) Whenever any person required to collect tax shall fail to collect or pay over any tax, penalty or interest imposed by this article as therein provided, or whenever any customer shall fail to pay any such tax, penalty or interest, the attorney general shall, upon the request of […]
1142 – General Powers of the Tax Commission.
§ 1142. General powers of the tax commission. In addition to the powers granted to the tax commission in this article, it is hereby authorized and empowered: 1. To make, adopt and amend rules and regulations appropriate to the carrying out of this article and the purposes thereof; 2. To extend, for cause shown, the […]
1142-A – Special Requirements Relating to the Service of Providing Parking, Garaging or Storing for Motor Vehicles.
§ 1142-A. Special requirements relating to the service of providing parking, garaging or storing for motor vehicles. (a) Every person required to collect the taxes described in paragraph six of subdivision (c) of section eleven hundred five, subdivision (c) of section eleven hundred seven and paragraph one of subdivision (a) of section twelve hundred twelve-A […]
1143 – Administration of Oaths and Compelling Testimony.
§ 1143. Administration of oaths and compelling testimony. (a) The tax commission or its employees or agents duly designated and authorized by it shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of their powers and duties under this article. The tax commission shall have […]
1144 – Reference to Tax.
§ 1144. Reference to tax. Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this article, such reference shall be in substantially the following form: “sales and use tax”; except that in any bill, receipt, statement or other evidence or memorandum of sale, services rendered, amusement […]
1145 – Penalties and Interest.
§ 1145. Penalties and interest. (a) (1) (i) Any person failing to file a return or to pay or pay over any tax to the tax commission within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalty […]
1146 – Returns to Be Secret.
§ 1146. Returns to be secret. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department of taxation and finance, any person engaged or retained by such department on an independent contract basis, or any person who […]
1147 – Notices and Limitations of Time.
§ 1147. Notices and limitations of time. (a) (1) Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him pursuant […]