Section 11-801
§ 11-801 Definitions. When used in this chapter, the following terms
shall mean or include:
1. "Person." An individual, partnership, corporation, joint-stock
company, society, association, receiver, lessee, trustee, estate,
referee, assignee, or any other person acting in a fiduciary or
representative capacity, whether appointed by a court or otherwise, and
any combination of individuals.
2. "Motor vehicle." Any vehicle operated upon a public highway or
public street propelled by any power other than muscular power.
3. "Commercial motor vehicle." (a) Each truck, tractor, trailer or
semi-trailer, and any other motor vehicle constructed or specially
equipped for the transportation of goods, wares and merchandise which is
commonly known as an auto truck or light delivery car;
(b) Any traction engine, road roller, tractor crane, truck crane,
power shovel, road building machine, snow plow, road sweeper, sand
spreader, well driller, or well servicing rig; and
(c) Any earth moving equipment as defined in the vehicle and traffic
law;
provided that such motor vehicles are used principally in the city or
used principally in connection with a business carried on within the
city.
4. "Motor vehicle for transportation of passengers." (a) Any motor
vehicle licensed as a taxicab or as a coach, or any motor vehicle, not
so licensed, which carries passengers for compensation, including
limousine service, whether the compensation paid by or on behalf of the
passenger is based on mileage, trip, time consumed or any other basis;
and
(b) Any omnibus, except one operated pursuant to a franchise when,
under such franchise or under a contract (relating to transportation to
or from airports in the city) with the port of New York authority, the
holder of the franchise pays to the city or to the port of New York
authority a percentage of its gross earnings or gross receipts or one
used exclusively in interstate commerce; provided such motor vehicles,
as defined in paragraph (a) or (b) of this subdivision, are used
regularly, even though not principally, in the city; and further
provided that this definition shall not be deemed to include any motor
vehicle used principally for the transportation of children to and from
schools and day camps operated by non-profit agencies as defined in
subdivision four of section 11-803, any motor vehicle used exclusively
for transportation of persons in connection with funerals or any motor
vehicle for transportation of passengers where neither the owner of such
motor vehicle nor any person or business engaged in transporting
passengers by motor vehicle for-hire that is affiliated with such owner
has a place of business in such city, a telephone number in such city,
or solicits business or specifically advertises in such city.
5. "Owner." Any person owning a commercial motor vehicle or a motor
vehicle for the transporation of passengers and shall include a
purchaser under a reserve title contract, conditional sales agreement or
vendor's lien agreement. In addition, an owner shall be deemed to
include any lessee, licensee or bailee having the exclusive use of a
commercial motor vehicle or a vehicle for the transportation of
passengers, under a lease or otherwise, for a period of thirty days or
more.
6. "Omnibus." Any motor vehicle for transportation of passengers for
hire having a seating capacity of more than seven persons.
7. "Use." Any use of a motor vehicle upon the public highways or
streets of the city.
8. "Maximum gross weight." The weight of the motor vehicle plus the
weight of the maximum load to be carried, if any, by such vehicle.
9. "Registered owner." The person who registers a motor vehicle as
owner thereof pursuant to the registration requirements of the vehicle
and traffic law of the state of New York.
10. "Registration fee." The full annual fee or charge prescribed in
the vehicle and traffic law of the state of New York for the
registration of a motor vehicle.
11. "City." The city of New York.
12. "Comptroller." The comptroller of the city.
13. "Commissioner of finance." The commissioner of finance of the
city.
14. "Tax year." June first of any calendar year through May
thirty-first of the following calendar year.
15. "Medallion taxicab." A motor vehicle for transportation of
passengers which is duly licensed as a taxicab by the taxi and limousine
commission and permitted to accept hails from passengers in the street.
16. "Tax appeals tribunal." The tax appeals tribunal established by
section one hundred sixty-eight of the charter.
17. "Commissioner of motor vehicles." The commissioner of motor
vehicles of the state of New York.
18. "Taxi and limousine commission." The New York city taxi and
limousine commission.
Section 11-802
§ 11-802 Imposition of tax. a. In addition to any and all other taxes,
including the compensating use tax, there is hereby imposed and there
shall be paid annually for each tax year beginning June first, nineteen
hundred sixty, a tax on the use in the city of motor vehicles to be paid
by the owners of such vehicles as follows:
1. (A) For tax years ending on or before May thirty-first, nineteen
hundred seventy-two, on commercial vehicles, twenty dollars for each
such vehicle having a maximum gross weight of five tons or less, and
thirty dollars for each such vehicle having a maximum gross weight of
more than five tons, provided, however, that for each such vehicle
having a registration fee prescribed in the vehicle and traffic law of
the state of New York which is less than twenty dollars, the tax shall
be an amount equal to such registration fee;
(B) For tax years beginning on and after June first, nineteen hundred
seventy-two but before June first, nineteen hundred ninety, on
commercial vehicles, forty dollars for each such vehicle having a
maximum gross weight of five tons or less, and sixty dollars for each
such vehicle having a maximum gross weight of more than five tons,
provided, however, that for each such vehicle having a registration fee
prescribed in the vehicle and traffic law of the state of New York which
is less than forty dollars, the tax shall be an amount equal to such
registration fee.
(C) For tax years beginning on and after June first, nineteen hundred
ninety, on commercial vehicles, forty dollars for each such vehicle
having a maximum gross weight of ten thousand pounds or less, two
hundred dollars for each such vehicle having a maximum gross weight of
more than ten thousand pounds but not more than twelve thousand five
hundred pounds, two hundred seventy-five dollars for each such vehicle
having a maximum gross weight of more than twelve thousand five hundred
pounds but not more than fifteen thousand pounds and three hundred
dollars for each such vehicle having a maximum gross weight of more than
fifteen thousand pounds, provided, however, that for each such vehicle
having a registration fee prescribed in the vehicle and traffic law of
the state of New York which is less than forty dollars, the tax shall be
an amount equal to such registration fee.
2. (A) For tax years ending on or before May thirty-first, nineteen
hundred ninety, on motor vehicles for the transportation of passengers
other than medallion taxicabs, and for tax years ending on or before May
thirty-first, nineteen hundred eight-nine, on medallion taxicabs, one
hundred dollars for each such vehicle.
(B) For the tax year beginning June first, nineteen hundred
eighty-nine and ending May thirty-first, nineteen hundred ninety, on
medallion taxicabs, five hundred dollars for each such vehicle.
(C) For tax years beginning on and after June first, nineteen hundred
ninety, on medallion taxicabs, one thousand dollars for each such
vehicle, and on all other motor vehicles for transportation of
passengers, four hundred dollars for each such vehicle.
b. To the extent that the tax as imposed by subdivision a of this
section may be invalid solely because it is based on the use in the city
of the motor vehicles, the tax shall also be deemed to be based on the
privilege of using the public highways or streets of the city by such
motor vehicle. Under such circumstances the rate of tax shall be the
same and all other provisions of this chapter shall be equally
applicable.
c. If the first use of any motor vehicle subject to the tax imposed
hereunder occurs on or after December first and before March first in
any tax year, the tax for that year shall be one-half of the tax
hereinabove provided; and, if the first such use occurs on or after
March first in any tax year, the tax for that tax year shall be
one-fourth of the tax hereinabove provided.
d. In applying the tax on commercial motor vehicles with respect to
tractors, trailers and semi-trailers, the tax shall be measured by the
weight of the tractor plus the maximum gross weight of the trailer or
semi-trailer with the greatest such maximum gross weight to be drawn by
such tractor. No trailer or semi-trailer shall be subject to any
separate or additional tax under this chapter.
Section 11-803
§ 11-803 Exemptions. The provisions of this chapter shall not apply to
motor vehicles owned and operated, or leased for their exclusive use by:
1. The state of New York, or any public corporation (including a
corporation created pursuant to agreement or compact with another state
or the Dominion of Canada), improvement district or other political
subdivision of the state;
2. The United States of America;
3. The United Nations or other world-wide international organizations
of which the United States of America is a member;
4. Any corporation, or association, or trust, or community chest, fund
or foundation, organized and operated exclusively for religious,
charitable or educational purposes, or for the prevention of cruelty to
children or animals, and no part of the net earnings of which inures to
the benefit of any private shareholder or individual and no substantial
part of the activities of which is carrying on propaganda, or otherwise
attempting to influence legislation; provided, however, that nothing in
this subdivision shall include an organization operated for the primary
purpose of carrying on a trade or business for profit, whether or not
all of its profits are payable to one or more organizations described in
this subdivision;
5. Any foreign nation or representative of a foreign nation with
respect to motor vehicles for which they need not pay a registration fee
under the provisions of the vehicle and traffic law;
6. Dealers in new and used motor vehicles where the use of the motor
vehicle is confined solely to demonstrations to prospective customers or
to delivery by or to the dealer and the vehicle bears dealer's license
plates.
Section 11-804
§ 11-804 Presumption and burden of proof. For the purpose of the
proper administration of this chapter and to prevent evasion of the tax
hereby imposed, it shall be presumed that all motor vehicles used in the
city of the types described in paragraphs (a), (b) and (c) of
subdivision three of section 11-801 of this chapter are used principally
in the city or used principally in connection with a business carried on
within the city and are subject to the tax until the contrary is
established; and it shall be presumed that all motor vehicles used in
the city of the types described in paragraphs (a) and (b) of subdivision
four of section 11-801 of this chapter are used regularly, even though
not principally in the city and are subject to the tax until the
contrary is established. The burden of proving that a motor vehicle is
not taxable under this chapter shall be on the owner of the motor
vehicle.
Section 11-805
§ 11-805 Records to be kept. Every owner of a motor vehicle subject to
tax under this chapter shall keep such records of his or her vehicles
and of their use in the city in such form as the commissioner of finance
may by regulation require. Such records shall be offered for inspection
and examination at any time upon demand by the commissioner of finance
or the commissioner's duly authorized agent or employee and shall be
preserved for a period of three years except that the commissioner of
finance may consent to their destruction within that period or may
require that they be kept longer.
Section 11-806
§ 11-806 Registration. a. By July thirteenth, nineteen hundred sixty
or, upon acquiring any motor vehicle subject to tax hereunder after such
date, within two days of such acquisition, every owner shall file with
the commissioner of finance a certificate of registration in such form
as prescribed by the commissioner of finance.
b. In order to determine whether motor vehicles are subject to the tax
under this chapter and to facilitate administration thereof an
information registration certificate in such form as is prescribed by
the commissioner of finance shall be filed with the commissioner of
finance by any person who owns or acquires:
1. A motor vehicle of a type described in paragraph (a), (b) or (c) of
subdivision three of section 11-801 of this chapter which is registered
in the city under the vehicle and traffic law or is used in the city in
connection with a business carried on within the city; or
2. A motor vehicle of the type described in paragraphs (a) and (b) of
subdivision four of section 11-801 of this chapter which is registered
in the city under the vehicle and traffic law or is used in the city.
Such an information registration certificate shall be filed by July
thirteenth, nineteen hundred sixty or, if a motor vehicle is acquired
after such date, within two days after such acquisition. An information
registration certificate, however, need not be filed with respect to any
motor vehicle for which a registration certificate has been filed
pursuant to subdivision a of this section. The commissioner of finance
may, by regulation, provide that information registration certificates
need not be filed with respect to a type of motor vehicle or with
respect to any general group within a type of motor vehicle.
Section 11-807
§ 11-807 Returns. a. On or before the twentieth day of June in each
year commencing with the year nineteen hundred sixty, every owner of a
motor vehicle subject to tax under this chapter shall file a return with
the commissioner of finance. A supplemental return shall also be filed
by every owner with regard to each motor vehicle subject to tax acquired
during any tax year at a time subsequent to the filing of the owner's
regular return. Such supplemental return shall be filed with the
commissioner of finance within a stated time, as fixed by regulation of
the commissioner of finance, after the acquisition of the motor vehicle.
An owner who acquires a motor vehicle subject to the tax after the
commencement of a tax year and who has not filed a return or
supplemental return with respect to such motor vehicle shall file a
return with respect to it within two days after its acquisition by the
owner.
b. The commissioner of finance, by regulation, may require that each
person required under this chapter to file an information registration
certificate file an information return with the commissioner of finance
annually or at such other times as the commissioner deems appropriate
for proper administration of this chapter. The commissioner of finance
may, by regulation, provide that information returns need not be filed
or that they be filed at different times with respect to a type of motor
vehicle or with respect to any general group within a type of motor
vehicle or with respect to any particular circumstances.
c. The commissioner of finance may permit or require returns,
supplemental returns or information returns to be filed at times other
than those specified in the commissioner's regulations. If the
commissioner deems it necessary in order to insure payment of the tax
imposed by this chapter, the commissioner of finance may require any
return, supplemental return or information return to be filed with him
or her at a time other than that fixed by such commissioner.
d. The form of returns, supplemental returns and information returns
shall be prescribed by the commissioner of finance and shall contain
such information as the commissioner may deem necessary for the proper
administration of this chapter. The commissioner of finance may require
amended returns, amended supplemental returns or amended information
returns to be filed within twenty days after notice and to contain the
information specified in the notice.
e. If a return, supplemental return or information return is not
filed, or if a return of any kind when filed is incorrect or
insufficient on its face, the commissioner of finance shall take the
necessary steps to enforce the filing of such a return or of a corrected
return.
Section 11-808
§ 11-808 Payment of tax. a. At the time of filing a return or
supplemental return the owner shall pay to the commissioner of finance
the tax imposed hereunder. Such tax shall be due and payable on the last
day on which such return or supplemental return is required to be filed,
regardless of whether such a return is filed or whether the return which
is filed correctly indicates the amount of tax due.
b. Where an owner of a motor vehicle subject to tax under this chapter
replaces it with another motor vehicle during a tax year, the owner
shall be entitled, upon approval by the commissioner of finance, to have
any tax paid with respect to the replaced vehicle credited toward the
tax payable with respect to the replacement vehicle for the balance of
such tax year, and the owner shall pay no additional tax for such tax
year with respect to it unless its nature or its maximum gross weight
requires the payment of a higher amount of tax than that paid with
respect to the replaced vehicle. A supplemental return, where required,
shall be filed with respect to a replacement vehicle irrespective of
whether additional tax is payable. Upon the grant of a waiver of tax by
the commissioner of finance a purchaser of a motor vehicle subject to
tax under this chapter who purchases it during a tax year from an owner
who has paid the tax shall not be required to pay the tax with respect
to such motor vehicle for the balance of such tax year if, and only if,
the owner obtains, and submits to the commissioner of finance together
with his or her return or supplemental return, a certificate or its
equivalent (as prescribed by the commissioner of finance) signed by the
prior owner to the effect that the prior owner has not had the tax paid
credited toward any replacement vehicle and will not seek to obtain such
a credit for any replacement vehicle purchased in the future. Nothing
contained in this subdivision shall be deemed to authorize a refund
merely because a motor vehicle with respect to which the tax has been
paid is sold or otherwise disposed of during the course of the tax year.
c. Notwithstanding any other provision of law to the contrary, the tax
imposed on medallion taxicabs pursuant to subparagraph (C) of paragraph
two of subdivision a of section 11-802 of this chapter shall be due and
payable in two equal installments, the first of which shall be due and
payable on or before the last day on which the return or supplemental
return for the tax year is required to be filed, and the second of which
shall be due and payable on or before the first day of December in such
tax year; provided, however, that if a medallion taxicab is acquired
subsequent to the first day of November in such tax year, the full
amount of the tax imposed for the tax year shall be due and payable on
or before the last day on which the supplemental return with respect to
such medallion taxicab is required to be filed.
d. Notwithstanding any other provision of law to the contrary, the tax
imposed on medallion taxicabs pursuant to subparagraph (B) of paragraph
two of subdivision a of section 11-802 of this chapter shall, to the
extent not previously paid, be due and payable on or before December
first, nineteen hundred eighty-nine; provided, however, that if the tax
imposed on a medallion taxicab would, but for the provisions of this
subdivision, be due and payable subsequent to December first, nineteen
hundred eighty-nine, the due date of such tax shall be determined
without regard to this subdivision; and provided, further, that nothing
in this subdivision shall be deemed to extend the date for payment of
any tax imposed by paragraph two of subdivision a of section 11-802 of
this chapter as such paragraph two was in effect immediately prior to
its amendment by the local law which added this subdivision.
e. Notwithstanding any provision of this chapter or of chapter five of
title nineteen of this code to the contrary, the taxi and limousine
commission may require by rule the payment of the tax imposed on
medallion taxicabs pursuant to this chapter as a condition precedent of
the licensing or license renewal of such medallion taxicabs, and the
taxi and limousine commission shall have the authority to deny the
license or the renewal thereof for any medallion taxicab that fails to
pay such tax.
Section 11-809
§ 11-809 Stamps and other indicia of payment. a. The commissioner of
finance may, by regulation, provide that the payment of the tax imposed
by this chapter shall be evidenced by suitable stamps or other indicia
of payment in a form prescribed by the commissioner of finance and that
every owner shall affix such stamps or other indicia of payment in the
manner prescribed by regulation to each motor vehicle for which a tax
had been paid, or shall otherwise keep the indicia of payment with the
vehicle, readily available for inspection, in the manner prescribed by
regulation. The owner or driver of the vehicle, upon demand, shall
exhibit the indicia of payment to the commissioner of finance or the
commissioner's duly authorized agent or employee or to any police
officer of this city or state. The commissioner of finance may, by
regulation, make similar provision for the use of stamps or other
indicia that no tax is payable with respect to particular motor
vehicles.
b. An owner who sells a motor vehicle shall not transfer any stamp or
other indicia of payment to the purchaser except on a sale to a
purchaser to whom the owner has properly given the certificate provided
for in section 11-808 of this chapter with regard to not obtaining a
credit toward any tax payable with respect to a replacement vehicle. The
commissioner of finance shall, by regulation, provide for the
destruction of the stamp or other indicia of payment or its return to
the commissioner of finance upon all sales except where transfer to the
purchaser is permitted and, where the motor vehicle sold has been
replaced, for the issuance of replacement stamps or indicia of payment.
Section 11-809.1
§ 11-809.1 Collection of tax by commissioner of motor vehicles. a.
Notwithstanding any provision of this chapter to the contrary, the tax
imposed by this chapter on any commercial motor vehicle with a maximum
gross weight of ten thousand pounds or less and on any motor vehicle for
transportation of passengers, other than a medallion taxicab, shall be
collected by the commissioner of motor vehicles, provided that any such
motor vehicle is registered or required to be registered pursuant to any
provision of section four hundred one of the vehicle and traffic law.
The owner of each such motor vehicle shall pay the tax due thereon to
the commissioner of motor vehicles on or before the date upon which such
owner registers or renews the registration of such motor vehicle or is
required to register or renew the registration thereof pursuant to
section four hundred one of the vehicle and traffic law.
b. Notwithstanding any provision of section four hundred of the
vehicle and traffic law to the contrary, payment of the tax with respect
to a motor vehicle described in subdivision a of this section shall be a
condition precedent to the registration or renewal thereof of such motor
vehicle and to the issuance of any certificate of registration and
plates or removable date tag in accordance with the vehicle and traffic
law and the rules and regulations promulgated thereunder, and no such
certificate of registration, plates or tag shall be issued unless such
tax has been paid. If the registration period applicable to any such
vehicle is a period of not less than two years, as a result of the
application of the provisions of paragraph c of subdivision five of
section four hundred one of the vehicle and traffic law, the tax
required to be paid pursuant to this section shall be the annual tax
specified in section 11-802 of this chapter multiplied by the number of
years in the registration period. The commissioner of motor vehicles,
upon payment of the tax pursuant to this section or upon the application
of any person exempt therefrom, shall furnish to each taxpayer paying
the tax a receipt for such tax and to each other taxpayer or exempt
person a statement, document or other form prescribed by the
commissioner of motor vehicles, showing that such tax has been paid or
is not due with respect to such motor vehicle.
c. Notwithstanding the definition of the term "tax year" contained in
subdivision fourteen of section 11-801 of this chapter, for purposes of
the taxes payable to the commissioner of motor vehicles pursuant to this
section, "tax year" shall mean the twelve-month registration period
applicable to the subject motor vehicle under the vehicle and traffic
law and, in the case of a registration period of at least two years,
shall mean each succeeding twelve-month period falling within such
registration period.
d. Where the tax imposed by this chapter has been paid to the
commissioner of finance with respect to a motor vehicle for a tax year
described in subdivision fourteen of section 11-801 of this chapter, and
subsequent thereto but within such tax year the same taxpayer pays a tax
to the commissioner of the motor vehicles with respect to such motor
vehicle pursuant to this section, such taxpayer shall be entitled to a
refund or credit from the commissioner of finance for the portion of the
tax paid to the commissioner of finance which is attributable to the
period beginning on the first day of the first tax year (as the term
"tax year" is defined in subdivision c of this section) for which the
tax is paid to the commissioner of motor vehicles and ending on the
following May thirty-first, provided, however, that no such refund or
credit shall be allowed if the amount thereof is less than five dollars.
Any refund or credit to which a taxpayer is entitled pursuant to this
subdivision shall be promptly refunded or credited, without interest, by
the commissioner of finance, and the commissioner of finance may
promulgate such rules as he or she deems necessary to carry out the
provisions of this subdivision. Any amount for which the taxpayer is
entitled to a refund or credit pursuant to this subdivision may be
allowed as a credit against the tax payable to the commissioner of motor
vehicles pursuant to this section to the extent and in the manner
provided for in the agreement authorized by subdivision k of this
section.
e. Whenever any fee or portion of a fee paid for the registration of a
motor vehicle under the provisions of the vehicle and traffic law is
refunded pursuant to the provisions of subdivision one or one-a of
section four hundred twenty-eight thereof, the amount of any tax paid to
the commissioner of motor vehicles pursuant to this section upon such
registration shall also be refunded by the commissioner of motor
vehicles, provided that where a fee is refunded pursuant to subdivision
one-a of such section four hundred twenty-eight, the amount of tax to be
refunded shall be limited to the tax paid for a tax year commencing
subsequent to the end of the first twelve-month period of such
registration.
f. Where the annual registration period applicable to a particular
class of motor vehicle begins and ends on the same dates for all motor
vehicles within such class, the tax payable to the commissioner of motor
vehicles pursuant to this section with respect to a motor vehicle within
such class which is registered or required to be registered after the
commencement of such annual registration period shall be determined for
such period as follows:
1. If such motor vehicle is registered or required to be registered
before the first day of the seventh month of such period, the tax shall
be the amount specified in subdivision a of section 11-802 of this
chapter.
2. If such motor vehicle is registered or required to be registered on
or after the first day of the seventh month of such period but before
the first day of the tenth month of such period, the tax shall be
one-half of the amount specified in subdivision a of section 11-802 of
this chapter.
3. If such motor vehicle is registered or required to be registered on
or after the first day of the tenth month of such period, the tax shall
be one-fourth of the amount specified in subdivision a of section 11-802
of this chapter.
g. The provisions of subdivision b of section 11-808 of this chapter
shall apply to this section with such modifications or adaptations as
are necessary to carry out the purposes of this section and to ensure
collection of the appropriate annual tax specified in subdivision a of
section 11-802 of this chapter, and with due regard to the respective
responsibilities of the commissioner of finance and the commissioner of
motor vehicles under this section and to the definitions of "tax year"
contained in subdivision c of this section and subdivision fourteen of
section 11-801 of this chapter. The agreement between the commissioner
of finance and the commissioner of motor vehicles authorized by
subdivision k of this section may contain such provisions concerning the
division of responsibility for collection of the taxes imposed by this
chapter and the granting of refunds or credits as are consistent with
this section and subdivision b of section 11-808 of this chapter, and
the commissioner of finance and the commissioner of motor vehicles may
also adopt such rules as they deem necessary for such purposes.
h. Notwithstanding any provision of section 11-807 of this chapter to
the contrary, at the time a tax is required to be paid to the
commissioner of motor vehicles pursuant to this section, the person
required to pay such tax shall file a return with the commissioner of
motor vehicles in such form and containing such information as he or she
may prescribe. The taxpayer's application for registration or the
renewal thereof shall constitute the return required under this
subdivision unless the commissioner of motor vehicles shall otherwise
provide by rule. A return filed pursuant to this subdivision with
respect to a motor vehicle for a tax year or years shall be in lieu of
any return otherwise required to be filed with respect thereto pursuant
to section 11-807 of this chapter.
i. In any case in which the tax imposed by this chapter is required to
be paid to the commissioner of motor vehicles but is not so paid, the
commissioner of finance shall collect such tax and all of the provisions
of this chapter relating to collection of taxes by the commissioner of
finance shall apply with respect thereto.
j. Notwithstanding any provision of section four hundred of the
vehicle and traffic law to the contrary, in those cases in which the
commissioner of finance is responsible for collecting the tax imposed by
this chapter, the commissioner of motor vehicles shall not issue a
certificate of registration, plates or removable date tag for any motor
vehicle subject to such tax with respect to which the commissioner of
finance has notified the commissioner of motor vehicles that such tax
has not been paid, unless the registrant submits proof, in a form
approved by the commissioner of motor vehicles, that such tax has been
paid, or is not due, with respect to such motor vehicle.
k. The commissioner of finance is hereby authorized and empowered to
enter into an agreement with the commissioner of motor vehicles to
govern the collection of the taxes imposed by this chapter which are
required to be paid to the commissioner of motor vehicles pursuant to
this section. Such agreement shall provide for the exclusive method of
collection, custody and remittal to the commissioner of finance of the
proceeds of any such tax; for the payment by the city of the reasonable
expenses incurred by the department of motor vehicles in connection with
the collection of any such tax; for the commissioner of finance, or a
duly designated representative, upon his or her request, not more
frequently than once in each calendar year at a time agreed upon by the
state comptroller, to audit the accuracy of the payments, distributions
and remittances to the city; and for such other matters as may be
necessary and proper to effectuate the purposes of such agreement. Such
agreement shall have the force and effect of a rule or regulation of the
commissioner of motor vehicles and shall be filed and published in
accordance with any statutory requirements relating thereto.
l. The commissioner of motor vehicles shall promptly notify the
corporation counsel of the city of any litigation instituted against
such commissioner which challenges the constitutionality or validity of
any provision of this chapter, or of the enabling act pursuant to which
it was adopted, or which attempts to limit or question the application
of either such law, and such notification shall include copies of the
papers served upon such commissioner.
m. The commissioner of motor vehicles shall begin to collect taxes in
accordance with the provisions of this section at such time as is
specified in the agreement between the commissioner of motor vehicles
and the commissioner of finance provided for in subdivision k of this
section.
n. In addition to any other powers granted to the commissioner of
motor vehicles in this chapter or any other law, he or she is hereby
authorized and empowered:
1. to adopt and amend rules appropriate to the carrying out of his or
her responsibilities under this chapter;
2. to request information concerning motor vehicles and persons
subject to the provisions of this chapter from the department of motor
vehicles of any other state, the treasury department of the United
States or the appropriate officials of any city or county of the state
of New York; and to afford such information to such department of motor
vehicles, treasury department or officials of such city or county, any
provision of this chapter to the contrary notwithstanding;
3. to delegate his or her functions under this section to a deputy
commissioner in the department of motor vehicles or any employee of such
department or to any county clerk or other officer who acts as the agent
of such commissioner in the registration of motor vehicles;
4. to require all persons owning motor vehicles with respect to which
the tax imposed by this chapter is payable to the commissioner of motor
vehicles to keep such records as he or she may prescribe and to furnish
such information upon his or her request; and
5. to extend, for cause shown, the time for filing any return required
to be filed with the commissioner of motor vehicles for a period not
exceeding sixty days.
o. To the extent that any provision of this section is in conflict
with any other provision of this chapter, the provisions of this section
shall be controlling, but in all other respects such other provisions of
this chapter shall remain fully applicable with respect to the
imposition, administration and collection of the taxes imposed by this
chapter.
Section 11-809.2
§ 11-809.2 Collection of tax by the taxi and limousine commission on
behalf of the commissioner of finance. a. Notwithstanding any provision
of this chapter to the contrary, the tax imposed by this chapter on any
designated licensed vehicle, as defined in this subdivision, shall be
collected by the taxi and limousine commission on behalf of the
commissioner of finance. Except as otherwise provided by subdivision m
of this section, the owner of each such designated licensed vehicle
shall pay the tax due thereon to the taxi and limousine commission on or
before the date upon which such owner licenses or renews the license of
such designated licensed vehicle or is required to license or renew the
license thereof pursuant to chapter five of title nineteen of the code.
For purposes of this section, the term "designated licensed vehicle"
shall mean a motor vehicle for the transportation of passengers, other
than a medallion taxicab, the tax on which is not collected by the
commissioner of motor vehicles pursuant to section 11-809.1 of this
chapter and which is licensed or required to be licensed by the taxi and
limousine commission pursuant to any provision of chapter five of title
nineteen of the code.
b. Notwithstanding any provision of chapter five of title nineteen of
the code to the contrary, payment of the tax with respect to a
designated licensed vehicle shall be a condition precedent to the
licensing or license renewal of such designated licensed vehicle with
the taxi and limousine commission, and no such license or renewal
thereof shall be issued unless such tax has been paid. Except as
provided in subdivisions f and m of this section, if the license period
applicable to any such designated licensed vehicle is a period of more
than one year, the tax required to be paid pursuant to this section
shall be the annual tax specified in section 11-802 of this chapter
multiplied by the number of years in the license period. The taxi and
limousine commission, upon payment of the tax pursuant to this section
or upon the application of any person exempt therefrom, shall furnish to
each taxpayer paying the tax a receipt for such tax and to each other
taxpayer or exempt person a statement, document or other form prescribed
by the taxi and limousine commission, showing that such tax has been
paid or is not due with respect to such designated licensed vehicle.
c. For purposes of this section, the term "tax period" shall mean the
license period applicable to the designated licensed vehicle under
chapter five of title nineteen of the code and, in the case of a license
period of other than one year, shall mean the number of twelve-month
periods and any period of less than twelve months within such license
period. The term "tax period" shall also include any periods described
in subparagraph (A) of paragraph one of subdivision m of this section.
d. Except as provided in subdivision m of this section, where the tax
imposed by this chapter has been paid to the commissioner of finance
with respect to a motor vehicle for a tax year described in subdivision
fourteen of section 11-801 of this chapter, and subsequent thereto but
within such tax year the same taxpayer pays a tax to the taxi and
limousine commission with respect to such motor vehicle pursuant to this
section, such taxpayer shall be entitled to a refund or credit from the
commissioner of finance for the portion of the tax paid to the
commissioner of finance that is attributable to the period beginning on
the first day of the first tax period for which the tax is paid to the
taxi and limousine commission and ending on the following May
thirty-first, provided, however, that no such refund or credit shall be
allowed if the amount thereof is less than five dollars. Any refund or
credit to which a taxpayer is entitled pursuant to this subdivision
shall be promptly refunded or credited, without interest, by the
commissioner of finance, and the commissioner of finance may promulgate
such rules as he or she deems necessary to carry out the provisions of
this subdivision.
e. If the license for the designated licensed vehicle is transferred,
surrendered or terminated for reasons other than revocation, and the
applicable license period under chapter five of title nineteen of the
code is for more than one year, and the tax paid to the taxi and
limousine commission was for a tax period of more than twelve months,
except as otherwise provided in the agreement between the taxi and
limousine commission and the commissioner of finance authorized pursuant
to subdivision k of this section, the commissioner of finance shall
refund the tax paid for any twelve-month period commencing subsequent to
the transfer, surrender or other termination of the license described in
this subdivision.
f. Except as provided in subdivision m of this section, for designated
licensed vehicles whose license period is a two year period that begins
and ends on the same dates, the tax payable to the taxi and limousine
commission pursuant to this section with respect to a designated
licensed vehicle that is licensed or required to be licensed after the
commencement of such license period shall be determined as follows:
1. If such designated licensed vehicle is licensed or required to be
licensed before the first day of the seventh month of such period, the
tax shall be the amount determined pursuant to subdivision b of this
section.
2. If such designated licensed vehicle is licensed or required to be
licensed on or after the first day of the seventh month of such period
but before the first day of the thirteenth month of such period, the tax
shall be three-fourths of the amount determined pursuant to subdivision
b of this section.
3. If such designated licensed vehicle is licensed or required to be
licensed on or after the first day of the thirteenth month but before
the first day of the nineteenth month of such period, the tax shall be
one-half of the amount determined pursuant to subdivision b of this
section.
4. If such designated licensed vehicle is licensed or required to be
licensed on or after the first day of the nineteenth month of such
period, the tax shall be one-fourth of the amount determined pursuant to
subdivision b of this section.
5. When the license period described in this section is for a period
of less than two years, the commissioner of finance shall have the
authority to provide by rule the amount to be payable under this
subdivision.
g. The provisions of subdivision b of section 11-808 of this chapter
shall apply to this section with such modifications or adaptations as
are necessary to carry out the purposes of this section and to ensure
collection of the appropriate annual tax specified in subdivision a of
section 11-802 of this chapter, and with due regard to the respective
responsibilities of the commissioner of finance and the taxi and
limousine commission under this section and to the definition of "tax
year" contained in subdivision fourteen of section 11-801 of this
chapter and to the definition of "tax period" contained in subdivision c
of this section. The agreement between the commissioner of finance and
the taxi and limousine commission authorized by subdivision k of this
section may contain such provisions concerning the division of
responsibility for collection of the taxes imposed by this chapter and
the granting of refunds or credits as are consistent with this section
and subdivision b of section 11-808 of this chapter, and the
commissioner of finance and the taxi and limousine commission may also
adopt such rules as they deem necessary for such purposes.
h. Notwithstanding any provision of section 11-807 of this chapter to
the contrary, at the time a tax is required to be paid to the taxi and
limousine commission pursuant to this section, the person required to
pay such tax shall file a return with the taxi and limousine commission
in such form and containing such information as the taxi and limousine
commission may prescribe. The taxpayer's application for a license or
the renewal thereof shall constitute the return required under this
subdivision unless the taxi and limousine commission shall otherwise
provide by rule. A return filed pursuant to this subdivision with
respect to a designated licensed vehicle for a tax period or periods
shall be in lieu of any return otherwise required to be filed with
respect thereto pursuant to section 11-807 of this chapter. Unless the
taxi and limousine commission otherwise requires, the filing of a return
shall not be required for the tax periods described in subparagraph (A)
of paragraph one of subdivision m of this section.
i. In any case in which the tax imposed by this chapter is required to
be paid to the taxi and limousine commission but is not so paid, the
commissioner of finance shall collect such tax and all of the provisions
of this chapter relating to collection of taxes by the commissioner of
finance shall apply with respect thereto.
j. Notwithstanding any provision of chapter five of title nineteen of
the code to the contrary, in those cases in which the commissioner of
finance is responsible for collecting the tax imposed by this chapter,
the taxi and limousine commission shall not issue or renew a license for
any designated licensed vehicle subject to such tax with respect to
which the commissioner of finance has notified the taxi and limousine
commission that such tax has not been paid, unless the applicant for
such license or renewal submits proof, in a form approved by the taxi
and limousine commission, that such tax has been paid, or is not due,
with respect to such designated licensed vehicle.
k. The commissioner of finance is hereby authorized and empowered to
enter into an agreement with the taxi and limousine commission to govern
the collection of the taxes imposed by this chapter which are required
to be paid to the taxi and limousine commission pursuant to this
section. Such agreement may provide for the exclusive method of
collection, custody and remittal to the commissioner of finance of the
proceeds of any such tax; for the payment by the commissioner of finance
of reasonable expenses incurred by the taxi and limousine commission in
connection with the collection of any such tax; for the commissioner of
finance, or a duly designated representative, upon his or her request,
not more frequently than once in each calendar year at a time agreed
upon by the city comptroller, to audit the accuracy of the payments,
distributions and remittances to the commissioner of finance; and for
such other matters as may be necessary and proper to effectuate the
purposes of such agreement.
l. The taxi and limousine commission shall promptly notify the
corporation counsel of the city and the commissioner of finance of any
litigation instituted against such commission which challenges the
constitutionality or validity of any provision of this chapter, or which
attempts to limit or question the application of this chapter, and such
notification shall include copies of the papers served upon such
commission.
m. Except as otherwise provided in the agreement between the taxi and
limousine commission and the commissioner of finance authorized by
subdivision k of this section, or with respect to the periods described
in paragraph two of this subdivision, the taxi and limousine commission
shall begin to collect taxes in accordance with the provisions of this
section on the first day of April in the year two thousand twelve as
follows:
1. The tax due on a designated licensed vehicle, the license for which
expires on or after the first day of June in the year two thousand
twelve and before the first day of June in the year two thousand
fourteen, shall be determined as follows:
(A) For a designated licensed vehicle whose license expires on or
after the first day of June in the year two thousand twelve and before
the first day of June in the year two thousand fourteen, the amount of
tax for the tax period between the first day of June in the year two
thousand twelve and the date the license shall expire for such
designated licensed vehicle pursuant to chapter five of title nineteen
of the code shall be the sum of (i) the annual tax specified in
subparagraph (C) of paragraph two of subdivision a of section 11-802 of
this chapter for any twelve-month period within such tax period, and
(ii) the amount determined under subparagraph (B) of this paragraph for
any period of less than twelve months within such tax period. The amount
of tax so determined shall be payable on or before the first day of June
in the year two thousand twelve. In the event the amount of tax due and
payable under this subparagraph shall not have been paid within thirty
days of the first day of June in the year two thousand twelve, the taxi
and limousine commission shall suspend the license for such designated
licensed vehicle, and the license for any such designated licensed
vehicle which has expired shall not be renewed until such time as such
tax is paid.
(B) For purposes of subparagraph (A) of this paragraph, the amount of
tax for a period of less than twelve months shall be determined as
follows: (i) if such period is nine months or more, the amount for such
period shall be the full amount of annual tax provided in subparagraph
(C) of paragraph two of subdivision a of section 11-802 of this chapter;
(ii) if such period is more than six months but less than nine months,
the amount for such period shall be three-fourths of the amount of
annual tax provided in subparagraph (C) of paragraph two of subdivision
a of section 11-802 of this chapter; (iii) if such period is more than
three months but less than six months, the amount for such period shall
be one-half of the amount of annual tax provided in subparagraph (C) of
paragraph two of subdivision a of section 11-802 of this chapter; and
(iv) if such period is less than three months, the amount for such
period shall be one-fourth of the amount of annual tax provided in
subparagraph (C) of paragraph two of subdivision a of section 11-802 of
this chapter.
2. Upon the date for payment set forth in subparagraph (A) of
paragraph one of this subdivision, the taxi and limousine commission
shall require the taxpayer to provide a proof of payment of the tax to
the commissioner of finance for the period beginning on the first day of
June in the year two thousand eleven and ending on the thirty-first day
of May in the year two thousand twelve or any part of such period for
which the taxpayer was subject to the tax. In the event the taxpayer has
not paid such tax to the commissioner of finance: (i) the license for
any designated licensed vehicle described in subparagraph (A) of this
paragraph shall not be renewed until such time as such tax, together
with any applicable interest or penalties, has been paid to the
commissioner of finance and (ii) if such tax remains unpaid as of the
end of the thirty-day period set forth in subparagraph (A) of paragraph
one of this subdivision, the license for any designated licensed vehicle
described in subparagraph (A) of paragraph one of this subdivision shall
be suspended until such time as such tax, together with any applicable
interest or penalties, is paid to the commissioner of finance.
n. In addition to any other powers granted to the taxi and limousine
commission in this chapter or any other law, the taxi and limousine
commission is hereby authorized and empowered:
1. to adopt and amend rules appropriate to the carrying out of its
responsibilities under this chapter;
2. to request information concerning motor vehicles and persons
subject to the provisions of this chapter from the commissioner of motor
vehicles, the department of motor vehicles of any other state, the
treasury department of the United States or the appropriate officials of
any city or county of the state of New York; and to afford such
information to such department of motor vehicles, treasury department or
officials of such city or county, any provision of this chapter to the
contrary notwithstanding;
3. to delegate its functions under this section to any commissioner or
employee of such commission;
4. to require any person who is an owner, as defined in chapter five
of title nineteen of the code, of a designated licensed vehicle to keep
such records as it prescribes and to furnish such information upon its
request; and
5. to extend, for cause shown, the time for filing any return required
to be filed with the taxi and limousine commission for a period not
exceeding sixty days.
o. To the extent that any provision of this section is in conflict
with any other provision of this chapter, the provisions of this section
shall be controlling, but in all other respects such other provisions of
this chapter shall remain fully applicable with respect to the
imposition, administration and collection of the taxes imposed by this
chapter.
Section 11-810
§ 11-810 Determination of tax. If a return required by this chapter is
not filed, or if a return when filed is incorrect or insufficient, the
commissioner of finance shall determine the amount of tax due from such
information as may be obtainable and, if necessary, may estimate the tax
on the basis of external indices such as motor vehicle registration with
the department of motor vehicles and/or any other factors. Notice of
such determination shall be given to the person liable for the payment
of the tax. Such determination shall finally and irrevocably fix the tax
unless the person against whom it is assessed, within ninety days after
the giving of notice of such determination or, if the commissioner of
finance has established a conciliation procedure pursuant to section
11-124 of the code and the taxpayer has requested a conciliation
conference in accordance therewith, within ninety days from the mailing
of a conciliation decision or the date of the commissioner's
confirmation of the discontinuance of the conciliation proceeding, both
(i) serves a petition upon the commissioner of finance and (2) files a
petition with the tax appeals tribunal for a hearing, or unless the
commissioner of finance of his or her own motion shall redetermine the
same. Such hearing and any appeal to the tax appeals tribunal sitting en
banc from the decision rendered in such hearing shall be conducted in
the manner and subject to the requirements prescribed by the tax appeals
tribunal pursuant to sections one hundred sixty-eight through one
hundred seventy-two of the charter. After such hearing the tax appeals
tribunal shall give notice of its decision to the person against whom
the tax is assessed and to the commissioner of finance. A decision of
the tax appeals tribunal sitting en banc shall be reviewable for error,
illegality or unconstitutionality or any other reason whatsoever by a
proceeding under article seventy-eight of the civil practice law and
rules if application therefor is made to the supreme court by the person
against whom the tax was assessed within four months after the giving of
the notice of such tax appeals tribunal decision. A proceeding under
article seventy-eight of the civil practice law and rules shall not be
instituted by a taxpayer unless: (a) the amount of any tax sought to be
reviewed, with penalties and interest thereon, if any, shall be first
deposited with the commissioner of finance and there shall be filed with
the commissioner of finance an undertaking, issued by a surety company
authorized to transact business in this state and approved by the
superintendent of insurance of this state as to solvency and
responsibility, in such amount and with such sureties as a justice of
the supreme court shall approve, to the effect that if such proceeding
be dismissed or the tax confirmed, the taxpayer will pay all costs and
charges which may accrue in the prosecution of the proceeding, or (b) at
the option of the taxpayer such undertaking filed with the commissioner
of finance may be in a sum sufficient to cover the taxes, penalties and
interest thereon stated in such decision plus the costs and charges
which may accrue against it in the prosecution of the proceeding, in
which event the taxpayer shall not be required to deposit such taxes,
penalties and interest as a condition precedent to the application.
Section 11-811
§ 11-811 Refunds. a. In the manner provided in this section the
commissioner of finance shall refund or credit, without interest, any
tax, penalty or interest erroneously, illegally or unconstitutionally
collected or paid, if written application to the commissioner of finance
for such refund shall be made within one year from the payment thereof.
Whenever a refund or credit is made or denied, the commissioner of
finance shall state his or her reason therefor and give notice thereof
to the taxpayer in writing. The commissioner of finance may, in lieu of
any refund required to be made, allow credit therefor on payments due
from the applicant.
b. Any determination of the commissioner of finance denying a refund
or credit pursuant to subdivision a of this section shall be final and
irrevocable unless the applicant for such refund or credit, within
ninety days from the mailing or notice of such determination, or, if the
commissioner of finance has established a conciliation procedure
pursuant to section 11-124 and the applicant has requested a
conciliation conference in accordance therewith, within ninety days from
the mailing of a conciliation decision or the date of the commissioner's
confirmation of the discontinuance of the conciliation proceeding, both
(1) serves a petition upon the commissioner of finance and (2) files a
petition with the tax appeals tribunal for a hearing. Such petition for
a refund or credit, made as herein provided, shall be deemed an
application for a revision of any tax, penalty or interest complained
of. Such hearing and any appeal to the tax appeals tribunal sitting en
banc from the decision rendered in such hearing shall be conducted in
the manner and subject to the requirements prescribed by the tax appeals
tribunal pursuant to sections one hundred sixty-eight through one
hundred seventy-two of the charter. After such hearing, the tax appeals
tribunal shall give notice of its decision to the applicant and to the
commissioner of finance. The applicant shall be entitled to institute a
proceeding pursuant to article seventy-eight of the civil practice law
and rules to review a decision of the tax appeals tribunal sitting en
banc if application to the supreme court be made therefor within four
months after the giving of notice of such decision, and provided, in the
case of an application by a taxpayer, that a final determination of tax
due was not previously made. Such a proceeding shall not be instituted
by a taxpayer, unless an undertaking shall first be filed with the
commissioner of finance in such amount and with such sureties as a
justice of the supreme court shall approve, to the effect that if such
proceeding be dismissed or the tax confirmed, the taxpayer will pay all
costs and charges which may accrue in the prosecution of the proceeding.
c. A person shall not be entitled to a revision, refund or credit
under this section of a tax, interest or penalty which had been
determined to be due pursuant to the provisions of section 11-810 of
this chapter where such person has had a hearing or an opportunity for a
hearing, as provided in said section, or has failed to avail himself or
herself of the remedies therein provided. No refund or credit shall be
made of a tax, interest or penalty paid after a determination by the
commissioner of finance made pursuant to section 11-810 of this chapter
unless it be found that such determination was erroneous, illegal or
unconstitutional or otherwise improper, by the tax appeals tribunal
after a hearing or on the commissioner's own motion, or, if such tax
appeals tribunal affirms in whole or in part the determination of the
commissioner of finance, in a proceeding under article seventy-eight of
the civil practice law and rules, pursuant to the provisions of said
section, in which event refund or credit without interest shall be made
of the tax, interest or penalty found to have been overpaid.
Section 11-812
§ 11-812 Remedies exclusive. The remedies provided by this chapter
shall be the exclusive remedies available to any person for the review
of tax liability imposed by this chapter; and no determination or
proposed determination of tax or determination on any application for
refund by the commissioner of finance, nor any decision by the tax
appeals tribunal or any of its administrative law judges, shall be
enjoined or reviewed by an action for declaratory judgment, an action
for money had and received or by any action or proceeding other than, in
the case of a decision by the tax appeals tribunal sitting en banc, a
proceeding under article seventy-eight of the civil practice law and
rules; provided, however, that a taxpayer may proceed by declaratory
judgment if the taxpayer institutes suit within thirty days after a
deficiency assessment is made and pays the amount of the deficiency
assessment to the commissioner of finance prior to the institution of
such suit and posts a bond for costs as provided in section 11-810 of
this chapter.
Section 11-813
§ 11-813 Reserves. In cases where the taxpayer has applied for a
refund and has instituted a proceeding under article seventy-eight of
the civil practice law and rules to review a determination adverse to
the taxpayer on his or her application for refund, the comptroller shall
set up appropriate reserves to meet any decision adverse to the city.
Section 11-814
§ 11-814 Proceedings to recover tax. a. Whenever any person shall fail
to pay any tax or penalty or interest imposed by this chapter as herein
provided, the corporation counsel shall, upon the request of the
commissioner of finance, bring or cause to be brought an action to
enforce payment of the same against the person liable for the same on
behalf of the city of New York in any court of the state of New York or
of any other state or of the United States. If, however, the
commissioner of finance in his or her discretion believes that a
taxpayer subject to the provisions of this chapter is about to cease
business, leave the state or remove or dissipate the assets out of which
tax or penalties might be satisfied and that any such tax or penalty
will not be paid when due, the commissioner may declare such tax or
penalty to be immediately due and payable and may issue a warrant
immediately.
b. As an additional or alternate remedy, the commissioner of finance
may issue a warrant, directed to the city sheriff commanding the sheriff
to levy upon and sell the real and personal property of such person
which may be found within the city, for the payment of the amount
thereof, with any penalties and interest, and the cost of executing the
warrant, and to return such warrant to the commissioner of finance and
to pay to the commissioner the money collected by virtue thereof within
sixty days after the receipt of such warrant. The city sheriff shall,
within five days after the receipt of the warrant, file with the county
clerk a copy thereof, and thereupon such clerk shall enter in the
judgement docket the name of the person mentioned in the warrant and the
amount of the tax, penalties and interest for which the warrant is
issued and the date when such copy is filed. Thereupon the amount of
such warrant so docketed shall become a lien upon the title to and
interest in real and personal property of the person against whom the
warrant is issued. The city sheriff shall then proceed upon the warrant
in the same manner and with like effect as that provided by law in
respect to executions issued against property upon judgments of a court
of record, and for services in executing the warrant the sheriff shall
be entitled to the same fees which he or she may collect in the same
manner. In the discretion of the commissioner of finance a warrant of
like terms, force and effect may be issued and directed to any officer
or employee of the department of finance, and in the execution thereof
such officer or employee shall have all the powers conferred by law upon
sheriffs, but such officer or employee shall be entitled to no fee or
compensation in excess of the actual expenses paid in the performance of
such duty. If a warrant is returned not satisfied in full, the
commissioner of finance may from time to time issue new warrants and
shall also have the same remedies to enforce the amount due thereunder
as if the city had recovered judgment therefor and execution thereon had
been returned unsatisfied.
c. Whenever there is made a sale, transfer or assignment in bulk of
any part or the whole of a stock of merchandise or of fixtures, or
merchandise and of fixtures pertaining to the conducting of the business
of the seller, transferor or assignor, otherwise than in the ordinary
course of trade and in the regular prosecution of said business, the
purchaser, transferee or assignee shall at least ten days before taking
possession of such merchandise, fixtures, or merchandise and fixtures,
or paying therefor, notify the commissioner of finance by registered
mail of the proposed sale and of the price, terms and conditions thereof
whether or not the seller, transferor or assignor, has represented to,
or informed the purchaser, transferee or assignee that it owes any tax
pursuant to this chapter and whether or not the purchaser, transferee or
assignee has knowledge that such taxes are owing, and whether any such
taxes are in fact owing.
Whenever the purchaser, transferee or assignee shall fail to give
notice to the commissioner of finance as required by the preceding
paragraph, or whenever the commissioner of finance shall inform the
purchaser, transferee or assignee that a possible claim for such tax or
taxes exists, any sums of money, property or choses in action, or other
consideration, which the purchaser, transferee or assignee is required
to transfer over to the seller, transferor or assignor shall be subject
to a first priority right and lien for any such taxes theretofore or
thereafter determined to be due from the seller, transferor or assignor
to the city, and the purchaser, transferee or assignee is forbidden to
transfer to the seller, transferor or assignor any such sums of money,
property or choses in action to the extent of the amount of the city's
claim. For failure to comply with the provisions of this subdivision,
the purchaser, transferee or assignee, in addition to being subject to
the liabilities and remedies imposed under the provisions of section
forty-four of the personal property law, shall be personally liable for
the payment to the city of any such taxes theretofore or thereafter
determined to be due to the city from the seller, transferor or
assignor, and such liability may be assessed and enforced in the same
manner as the liability for tax under this chapter.
d. The commissioner of finance, if he or she finds that the interests
of the city will not thereby be jeopardized, and upon such conditions as
the commissioner of finance may require, may release any property from
the lien of any warrant or vacate such warrant for unpaid taxes,
additions to tax, penalties and interest filed pursuant to subdivision b
of this section, and such release or vacating of the warrant may be
recorded in the office of any recording officer in which such warrant
has been filed. The clerk shall thereupon cancel and discharge as of the
original date of docketing the vacated warrant.
Section 11-815
§ 11-815 General powers of the commissioner of finance. In addition to
all other powers granted to the commissioner of finance in this chapter,
the commissioner is hereby authorized and empowered: 1. To make, adopt
and amend rules and regulations appropriate to the carrying out of this
chapter and the purposes thereof;
2. To extend, for cause shown, the time for filing any kind of return
for a period not exceeding sixty days; and to compromise disputed claims
in connection with the taxes hereby imposed;
3. To request information concerning motor vehicles and persons
subject to the provisions of this chapter from the department of motor
vehicles and from the department of taxation and finance of the state of
New York or any successor to their duties, or the treasury department of
the United States relative to any person; and to afford information to
such department of motor vehicles, department of taxation and finance or
any successor to their duties, or to such treasury department relative
to any person, any other provision of this chapter to the contrary
notwithstanding;
4. To delegate the commissioner's functions hereunder to a deputy
commissioner of finance or any employee or employees of the department
of finance;
5. To assess, reassess, determine, revise and readjust the taxes
imposed under this chapter;
6. To provide methods for identifying motor vehicles not subject to or
exempt from the tax imposed under this chapter;
7. To provide that a certificate of registration need not be filed
with respect to any or all types of motor vehicles, or to provide that
such certificate of registration with respect to any or all types of
motor vehicles shall be contained on or combined with any return or
supplemental return required to be filed under this chapter.
Section 11-816
§ 11-816 Administration of oaths and compelling testimony. a. The
commissioner of finance, the commissioner's employees duly designated
and authorized by the commissioner, the tax appeals tribunal and any of
its duly designated and authorized employees 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
chapter. The commissioner of finance and the tax appeals tribunal shall
have power to subpoena and require the attendance of witnesses and the
production of books, papers and documents to secure information
pertinent to the performance of the duties of the commissioner or of the
tax appeals tribunal hereunder and of the enforcement of this chapter
and to examine them in relation thereto, and to issue commissions for
the examination of witnesses who are out of the state or unable to
attend before the commissioner or the tax appeals tribunal or excused
from attendance.
b. A justice of the supreme court either in court or at chambers shall
have power summarily to enforce by proper proceedings the attendance and
testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the commissioner of
finance or the tax appeals tribunal under this chapter.
c. Cross-reference; criminal penalties. For failure to obey subpoenas
or for testifying falsely, see section 11-4007 of this title; for
supplying false or fraudulent information, see section 11-4009 of this
title.
d. The officers who serve the summons or subpoena of the commissioner
of finance or the tax appeals tribunal hereunder and witnesses attending
in response thereto shall be entitled to the same fees as are allowed to
officers and witnesses in civil cases in courts of record, except as
herein otherwise provided. Such officers shall be the city sheriff, and
the sheriff's duly appointed deputies or any officers or employees of
the department of finance or the tax appeals tribunal, designated to
serve such process.
Section 11-817
§ 11-817 Interest and penalties. (a) Interest on underpayments. If any
amount of tax is not paid on or before the last date prescribed for
payment (without regard to any extension of time granted for payment),
interest on such amount at the rate set by the commissioner of finance
pursuant to subdivision (g) of this section, or, if no rate is set, at
the rate of seven and one-half percent per annum, shall be paid for the
period from such last date to the date of payment. In computing the
amount of interest to be paid, such interest shall be compounded daily.
Interest under this subdivision shall not be paid if the amount thereof
is less than one dollar.
(b) * (1) Failure to file return. (A) In case of failure to file a
return under this chapter on or before the prescribed date (determined
with regard to any extension of time for filing), unless it is shown
that such failure is due to reasonable cause and not due to willful
neglect, there shall be added to the amount required to be shown as tax
on such return five percent of the amount of such tax if the failure is
for not more than one month, with an additional five percent for each
additional month or fraction thereof during which such failure
continues, not exceeding twenty-five percent in the aggregate.
(B) In the case of a failure to file a return of tax within sixty days
of the date prescribed for filing of such return (determined with regard
to any extension of time for filing), unless it is shown that such
failure is due to reasonable cause and not due to willful neglect, the
addition to tax under subparagraph (A) of this paragraph shall not be
less than the lesser of one hundred dollars or one hundred percent of
the amount required to be shown as tax on such return.
(C) For purposes of this paragraph, the amount of tax required to be
shown on the return shall be reduced by the amount of any part of the
tax which is paid on or before the date prescribed for payment of the
tax and by the amount of any credit against the tax which may be claimed
upon the return.
* NB Amended Ch. 765/85 § 51, language juxtaposed per Ch. 907/85 § 14
(2) Failure to pay tax shown on return. In case of failure to pay the
amount shown as tax on a return required to be filed under this chapter
on or before the prescribed date (determined with regard to any
extension of time for payment), unless it is shown that such failure is
due to reasonable cause and not due to willful neglect, there shall be
added to the amount shown as tax on such return one-half of one percent
of the amount of such tax if the failure is not for more than one month,
with an additional one-half of one percent for each additional month or
fraction thereof during which such failure continues, not exceeding
twenty-five percent in the aggregate. For the purpose of computing the
addition for any month the amount of tax shown on the return shall be
reduced by the amount of any part of the tax which is paid on or before
the beginning of such month and by the amount of any credit against the
tax which may be claimed upon the return. If the amount of tax required
to be shown on a return is less than the amount shown as tax on such
return, this paragraph shall be applied by substituting such lower
amount.
(3) Failure to pay tax required to be shown on return. In case of
failure to pay any amount in respect of any tax required to be shown on
a return required to be filed under this chapter which is not so shown
(including a determination made pursuant to section 11-810 of this
chapter) within ten days of the date of a notice and demand therefor,
unless it is shown that such failure is due to reasonable cause and not
due to willful neglect, there shall be added to the amount of tax stated
in such notice and demand one-half of one percent of such tax if the
failure is not for more than one month, with an additional one-half of
one percent for each additional month or fraction thereof during which
such failure continues, not exceeding twenty-five percent in the
aggregate. For the purpose of computing the addition for any month, the
amount of tax stated in the notice and demand shall be reduced by the
amount of any part of the tax which is paid before the beginning of such
month.
* (4) Limitations on additions.
(A) With respect to any return, the amount of the addition under
paragraph one of this subdivision shall be reduced by the amount of the
addition under paragraph two of this subdivision for any month to which
an addition applies under both paragraphs one and two. In any case
described in subparagraph (B) of paragraph one of this subdivision, the
amount of the addition under such paragraph one shall not be reduced
below the amount provided in such subparagraph.
(B) With respect to any return, the maximum amount of the addition
permitted under paragraph three of this subdivision shall be reduced by
the amount of the addition under paragraph one of this subdivision
(determined without regard to subparagraph (B) of such paragraph one)
which is attributable to the tax for which the notice and demand is made
and which is not paid within ten days of such notice and demand.
* NB Amended Ch. 765/85 § 51, language juxtaposed per Ch. 907/85 § 14
* (c) Underpayment due to negligence. (1) If any part of an
underpayment of tax is due to negligence or intentional disregard of
this chapter or any rules or regulations hereunder (but without intent
to defraud), there shall be added to the tax a penalty equal to five
percent of the underpayment.
(2) There shall be added to the tax (in addition to the amount
determined under paragraph one of this subdivision) an amount equal to
fifty percent of the interest payable under subdivision (a) of this
section with respect to the portion of the underpayment described in
such paragraph one which is attributable to the negligence or
intentional disregard referred to in such paragraph one, for the period
beginning on the last date prescribed by law for payment of such
underpayment (determined without regard to any extension) and ending on
the date of the assessment of the tax (or, if earlier, the date of the
payment of the tax).
* NB Amended Ch. 765/85 § 51, language juxtaposed per Ch. 907/85 § 14
* (d) Underpayment due to fraud. (1) If any part of an underpayment of
tax is due to fraud, there shall be added to the tax a penalty equal to
fifty percent of the underpayment.
(2) There shall be added to the tax (in addition to the penalty
determined under paragraph one of this subdivision) an amount equal to
fifty percent of the interest payable under subdivision (a) of this
section with respect to the portion of the underpayment described in
such paragraph one which is attributable to fraud, for the period
beginning on the last day prescribed by law for payment of such
underpayment (determined without regard to any extension) and ending on
the date of the assessment of the tax (or, if earlier, the date of the
payment of the tax).
(3) The penalty under this subdivision shall be in lieu of any other
addition to tax imposed by subdivision (b) or (c) of this section.
* NB Amended Ch. 765/85 § 51, language juxtaposed per Ch. 907/85 § 14
(e) Additional penalty. Any person who, with fraudulent intent, shall
fail to pay any tax imposed by this chapter, or to make, render, sign or
certify any return, or to supply any information within the time
required by or under this chapter, shall be liable for a penalty of not
more than one thousand dollars, in addition to any other amounts
required under this chapter to be imposed, assessed and collected by the
commissioner of finance. The commissioner of finance shall have the
power, in his or her discretion, to waive, reduce or compromise any
penalty under this subdivision.
(f) The interest and penalties imposed by this section shall be paid
and disposed of in the same manner as other revenues from this
subchapter. Unpaid interest and penalties may be enforced in the same
manner as the tax imposed by this chapter.
(g) (1) Authority to set interest rates. The commissioner of finance
shall set the rate of interest to be paid pursuant to subdivision (a) of
this section, but if no such rate of interest is set, such rate shall be
deemed to be set at seven and one-half percent per annum. Such rate
shall be the rate prescribed in paragraph two of this subdivision but
shall not be less than seven and one-half percent per annum. Any such
rate set by the commissioner of finance shall apply to taxes, or any
portion thereof, which remain or become due on or after the date on
which such rate becomes effective and shall apply only with respect to
interest computed or computable for periods or portions of periods
occurring in the period in which such rate is in effect.
(2) General rule. The rate of interest set under this subdivision
shall be the sum of (i) the federal short-term rate as provided under
paragraph three of this subdivision, plus (ii) seven percentage points.
(3) Federal short-term rate. For purposes of this subdivision:
(A) The federal short-term rate for any month shall be the federal
short-term rate determined by the United States secretary of the
treasury during such month in accordance with subsection (d) of section
twelve hundred seventy-four of the internal revenue code for use in
connection with section six thousand six hundred twenty-one of the
internal revenue code. Any such rate shall be rounded to the nearest
full percent (or, if a multiple of one-half of one percent, such rate
shall be increased to the next highest full percent).
(B) Period during which rate applies.
(i) In general. Except as provided in clause (ii) of this
subparagraph, the federal short-term rate for the first month in each
calendar quarter shall apply during the first calendar quarter beginning
after such month.
(ii) Special rule for the month of September, nineteen hundred
eighty-nine. The federal short-term rate for the month of April,
nineteen hundred eighty-nine shall apply with respect to setting the
rate of interest for the month of September, nineteen hundred
eighty-nine.
(4) Publication of interest rate. The commissioner of finance shall
cause to be published in the city record, and give other appropriate
general notice of, the interest rate to be set under this subdivision no
later than twenty days preceding the first day of the calendar quarter
during which such interest rate applies. The setting and publication of
such interest rate shall not be included within paragraph (a) of
subdivision five of section one thousand forty-one of the city charter
relating to the definition of a rule.
* (h) Miscellaneous. (1) The certificate of the commissioner of
finance to the effect that a tax has not been paid, that a motor vehicle
has not be registered, that a return has not been filed, or that
information has not been supplied pursuant to the provisions of this
chapter, shall be presumptive evidence thereof.
(2) Cross-reference: For criminal penalties, see chapter forty of this
title.
* NB Amended Ch. 765/85 § 51, language juxtaposed per Ch. 907/85 § 14
Section 11-818
§ 11-818 Information and records to be secret. a. Except in accordance
with proper judicial order, or as otherwise provided by law, it shall be
unlawful for the commissioner of finance, the tax appeals tribunal, any
other agency, officer or employee of the city, the commissioner of motor
vehicles, any officer or employee of the department of motor vehicles,
any agent of the commissioner of motor vehicles, or any other person
who, pursuant to this section, is permitted to inspect any registration
or return filed hereunder, or to whom a copy, an abstract or portion of
any registration or return filed hereunder is furnished, or to whom any
information contained in any registration or return filed hereunder is
furnished, to divulge or make known in any manner any information
relating to or contained in any registration or any kind of return filed
hereunder. The officers charged with the custody of such registration
and returns pertaining to the tax hereunder shall not be required to
produce any of them or evidence of anything contained in them in any
action or proceeding in any court, except on behalf of the city, the
commissioner of finance, the state or the commissioner of motor
vehicles, in an action or proceeding under the provisions of this
chapter, or on behalf of any party to any action or proceeding under the
provisions of this chapter when the registration, return or facts shown
therein are directly involved in such action or proceeding, in either of
which events, the court may require the production of, and may admit in
evidence, so much of said registration, return, or of the facts shown
therein, as are pertinent to the action or proceeding and no more. The
commissioner of finance may, nevertheless, publish a copy or a summary
of any determination or decision rendered after a formal hearing held
pursuant to section 11-810 or 11-811 of this chapter. Nothing herein
shall be construed to prohibit the delivery to a person or such person's
duly authorized representative of a certified copy of any registration
or return filed by such person; nor to prohibit the delivery of any
original return, with any notation that the commissioner of finance or
the commissioner of motor vehicles may cause to be made thereon, to the
person filing the return, whether such person files the return on his or
her own behalf or on behalf of another, or to the person on whose behalf
the return is filed; nor to prohibit the commissioner of finance from
providing by rule for the display or production of any original return,
as an indicium of payment of the tax imposed by this chapter; nor to
prohibit the publication of statistics so classified as to prevent the
identification of particular registrations and returns and the items
thereof; nor to prohibit the delivery of a certified copy of any
registration or return to the United States of America or any department
thereof, the state of New York or any department thereof, the city of
New York or any department thereof provided it is requested for official
business, nor to prohibit the inspection by the corporation counsel or
other legal representatives of the city, the attorney general of the
state of New York or other legal representatives of the department of
motor vehicles, or by the district attorney of any county within the
city of the registration or return of any person who shall bring action
to set aside or review any tax hereunder, or against whom an action or
proceeding under this chapter is instituted. Returns, or reproductions
thereof, pertaining to any motor vehicle registered hereunder shall be
preserved for three years and thereafter until the commissioner of
finance or the commissioner of motor vehicles permits them to be
destroyed.
b. (1) Any officer or employee of the city or the state of New York
who willfully violates the provisions of subdivision a of this section
shall be dismissed from office and be incapable of holding any public
office in this city or the state of New York for a period of five years
thereafter.
(2) Cross-reference: For criminal penalties, see chapter forty of this
title.
c. This section shall be deemed a state statute for purposes of
paragraph (a) of subdivision two of section eighty-seven of the public
officers law.
d. Notwithstanding anything in subdivision a of this section to the
contrary, if a taxpayer has petitioned the tax appeals tribunal for
administrative review as provided in section one hundred seventy of the
charter, the commissioner of finance shall be authorized to present to
the tribunal any report or return of such taxpayer, or any information
contained therein or relating thereto, which may be material or relevant
to the proceeding before the tribunal. The tax appeals tribunal shall be
authorized to publish a copy or a summary of any decision rendered
pursuant to section one hundred seventy-one of the charter.
Section 11-819
§ 11-819 Notices and limitations of time. a. Any notice authorized or
required under the provisions of this chapter may be given to the person
for whom it is intended by mailing it in a postpaid envelope addressed
to such person at the address given in the last registration of a motor
vehicle filed by such person pursuant to the provisions of this chapter,
or in any application made by such person, or if no such registration
has been filed or application made, then to such address as may be
obtainable. The mailing of a notice as in this subdivision provided for
shall be presumptive evidence of the receipt of the same by the person
to whom addressed. Any period of time which is determined according to
the provisions of this chapter by the giving of notice shall commence to
run from the date of mailing of such notice as in this subdivision
provided.
b. The provisions of the civil practice law and rules or any other law
relative to limitations of time for the enforcement of a civil remedy
shall not apply to any proceeding or action taken by the city to levy,
appraise, assess, determine or enforce the collection of any tax or
penalty provided by this chapter. However, except in the case of a
wilfully false or fraudulent registration or return with intent to evade
the tax, no assessment of additional tax shall be made after the
expiration of more than three years from the date of such return;
provided, however, that where no registration or no return has been made
as provided by law, the tax may be assessed at any time.
c. Where before the expiration of the period prescribed herein for the
assessment of an additional tax, a person has consented in writing that
such period be extended, the amount of such additional tax due may be
determined at any time within such extended period. The period so
extended may be further extended by subsequent consents in writing made
before the expiration of the extended period.
d. If any return, claim, statement, notice, application, or other
document required to be filed, or any payment required to be made,
within a prescribed period or on or before a prescribed date under
authority of any provision of this chapter is, after such period or such
date, delivered by United States mail to the commissioner of finance,
commissioner of motor vehicles, the tax appeals tribunal, bureau,
office, officer or person with which or with whom such document is
required to be filed, or to which or to whom such payment is required to
be made, the date of the United States postmark stamped on the envelope
shall be deemed to be the date of delivery. This subdivision shall apply
only if the postmark date falls within the prescribed period or on or
before the prescribed date for the filing of such document, or for
making the payment, including any extension granted for such filing or
payment, and only if such document or payment was deposited in the mail,
postage prepaid, properly addressed to the commissioner of finance,
commissioner of motor vehicles, the tax appeals tribunal, bureau,
office, officer or person with which or with whom the document is
required to be filed or to which or to whom such payment is required to
be made. If any document is sent by United States registered mail, such
registration shall be prima facie evidence that such document was
delivered to the commissioner of finance, commissioner of motor
vehicles, the tax appeals tribunal, bureau, office, officer or person to
which or to whom addressed, and the date of registration shall be deemed
the postmark date. The commissioner of finance or, where relevant, the
tax appeals tribunal is authorized to provide by regulation the extent
to which the provisions of the preceding sentence with respect to prima
facie evidence of delivery and the postmark date shall apply to
certified mail. Except as provided in subdivision f of this section,
this subdivision shall apply in the case of postmarks not made by the
United States postal service only if and to the extent provided by rule
of the commissioner of finance or, where relevant, the tax appeals
tribunal.
e. When the last day prescribed under authority of this chapter
(including any extension of time) for performing any act falls on a
Saturday, Sunday or legal holiday in the state of New York, the
performance of such act shall be considered timely if it is performed on
the next succeeding day which is not a Saturday, Sunday or legal
holiday.
f. (1) Any reference in subdivision d of this section to the United
States mail shall be treated as including a reference to any delivery
service designated by the secretary of the treasury of the United States
pursuant to section seventy-five hundred two of the internal revenue
code and any reference in subdivision d of this section to a United
States postmark shall be treated as including a reference to any date
recorded or marked in the manner described in section seventy-five
hundred two of the internal revenue code by a designated delivery
service. If the commissioner of finance finds that any delivery service
designated by such secretary is inadequate for the needs of the city,
the commissioner of finance may withdraw such designation for purposes
of this title. The commissioner of finance may also designate additional
delivery services meeting the criteria of section seventy-five hundred
two of the internal revenue code for purposes of this title, or may
withdraw any such designation if the commissioner of finance finds that
a delivery service so designated is inadequate for the needs of the
city. Any reference in subdivision d of this section to the United
States mail shall be treated as including a reference to any delivery
service designated by the commissioner of finance and any reference in
subdivision d of this section to a United States postmark shall be
treated as including a reference to any date recorded or marked in the
manner described in section seventy-five hundred two of the internal
revenue code by a delivery service designated by the commissioner of
finance. Notwithstanding the foregoing, any withdrawal of designation or
additional designation by the commissioner of finance shall not be
effective for purposes of service upon the tax appeals tribunal, unless
and until such withdrawal of designation or additional designation is
ratified by the president of the tax appeals tribunal.
(2) Any equivalent of registered or certified mail designated by the
United States secretary of the treasury, or as may be designated by the
commissioner of finance pursuant to the same criteria used by such
secretary for such designations pursuant to section seventy-five hundred
two of the internal revenue code, shall be included within the meaning
of registered or certified mail as used in subdivision d of this
section. If the commissioner of finance finds that any equivalent of
registered or certified mail designated by such secretary or the
commissioner of finance is inadequate for the needs of the city, the
commissioner of finance may withdraw such designation for purposes of
this title. Notwithstanding the foregoing, any withdrawal of designation
or additional designation by the commissioner of finance shall not be
effective for purposes of service upon the tax appeals tribunal, unless
and until such withdrawal of designation or additional designation is
ratified by the president of the tax appeals tribunal.
Section 11-820
§ 11-820 Construction and enforcement. This chapter shall be construed
and enforced in conformity with chapter one thousand thirty-two of the
laws of nineteen hundred sixty, pursuant to which it is enacted.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
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