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 […]
1170 – Short Title.
§ 1170. Short title. This article shall be known and may be cited as the “simplified sales and use tax administration act”.
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 […]