§ 1131. Definitions. When used in this part IV, (1) “Persons required to collect tax” or “person required to collect any tax imposed by this article” shall include: every vendor of tangible personal property or services; every recipient of amusement charges; every operator of a hotel; and every marketplace provider with respect to sales of […]
§ 1132. Collection of tax from customer; proof required for registration of motor vehicles. (a) (1) Except as otherwise permitted in subdivision (d) of section eleven hundred thirty-three of this part, every person required to collect the tax shall collect the tax from the customer when collecting the price, amusement charge or rent to which […]
§ 1133. Liability for the tax. (a) (1) Except as otherwise provided in paragraph two of this subdivision and in section eleven hundred thirty-seven of this part, every person required to collect any tax imposed by this article shall be personally liable for the tax imposed, collected or required to be collected under this article. […]
§ 1134. Registration. (a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight of subdivision (b) of section eleven hundred one of this article, commencing business or opening […]
§ 1135. Records to be kept. (a) (1) Every person required to collect tax shall keep records of every sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner of taxation and finance may by regulation require. Such […]
§ 1136. Returns. (a)(1) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and rents total less than three hundred thousand dollars, or in the case of any such person who is a distributor whose sales of petroleum products total less […]
§ 1137. Payment of tax. (a) Every person required to file a return under the preceding section whose total taxable receipts (as “taxable receipts” are described in subdivision (a) of such section), amusement charges and rents are subject to the tax imposed pursuant to subdivisions (a), (c), (d), (e) and (f) of section eleven hundred […]
§ 1137-A. Returns of estimated tax and payments. (a) Notwithstanding any other provision of this article, every person whose taxable receipts, amusement charges and rents totaled three hundred thousand dollars or more in the quarterly period ending November thirtieth, nineteen hundred seventy-five, shall file, with or as part of the quarterly return and payment due […]
§ 1138. Determination of tax. (a) (1) If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be determined by the commissioner from such information as may be available. If necessary, the tax may be estimated on the basis […]
§ 1139. Refunds. (a) In the manner provided in this section the tax commission shall refund or credit any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid if application therefor shall be filed with the tax commission (i) in the case of tax paid by the applicant to a person required to […]
§ 1140. Remedies exclusive. The remedies provided by sections eleven hundred thirty-eight and eleven hundred thirty-nine shall be exclusive remedies available to any person for the review of tax liability imposed by this article; and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by […]
§ 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. 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. (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. (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. 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. (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. (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. (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 […]
§ 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 […]
