1194 – Collection of Tax.
§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.
1195 – Presumption.
§ 1195. Presumption. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under this article. This […]
1196 – Administrative Provisions.
§ 1196. Administrative provisions. (a) Except as otherwise provided for in this article, 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 this chapter. In addition, except as otherwise provided in this […]
1197 – Deposit and Disposition of Revenue.
§ 1197. Deposit and disposition of revenue. (a) All taxes, fees, interest and penalties collected or received by the commissioner under section eleven hundred ninety-one of this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. (b) All taxes, fees, interest and penalties collected or […]
1185 – Criminal Penalties.
§ 1185. Criminal penalties. The criminal penalties in sections eighteen hundred one through eighteen hundred seven and eighteen hundred seventeen of this chapter shall apply to this article with the same force and effect as if the language of those provisions had been set forth in full in this article except to the extent that […]
1186 – Deposit and Disposition of Revenue.
§ 1186. Deposit and disposition of revenue. The taxes, interest, and penalties imposed by this article and collected or received by the commissioner shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller in trust for the tobacco control […]
1190 – Definitions.
§ 1190. Definitions. Terms used in this article shall have the same meaning as in section nine hundred of the general business law unless expressly provided otherwise. For purposes of this article, the following terms shall have the following meanings: (a) “Gross receipts paid by the shared vehicle driver” means all consideration paid or contracted […]
1174 – Relationship to State Law.
§ 1174. Relationship to state law. No provision of the agreement authorized by this article in whole or part invalidates or amends any provision of the law of New York state. Adoption of the agreement by New York state does not amend or modify any law of New York state. Implementation of any condition of […]
1175 – Agreement Requirements.
§ 1175. Agreement requirements. The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements: (a) The agreement must set restrictions to limit over time the number of state rates. (b) The agreement must establish uniform standards for the following: (1) […]
1176 – Cooperating Sovereigns.
§ 1176. Cooperating sovereigns. The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law […]