Section 11-2201
§ 11-2201 Definitions. When used in this chapter, the following terms
shall mean and include:
1. "City". The city of New York.
2. "Commissioner of finance". The commissioner of finance of the city.
3. "Highway". The entire width between the boundary lines of every way
publicly maintained when any part thereof is open to the use of the
public for purposes of vehicular travel.
4. "Individual resident". One or more natural persons other than a
firm, copartnership, trustee or trustees conducting a business or
association who, or one of whom, owns a motor vehicle registered or
required to be registered pursuant to section four hundred one of the
vehicle and traffic law, the registration fees for which are provided
for by subdivision six of said section, who, at the time he or she makes
application for registration or renewal thereof of such motor vehicle
(or such application is made on his or her behalf): (a) is domiciled in
the city, unless he or she maintains no permanent place of abode in the
city, maintains a permanent place of abode elsewhere, and during the
period of one year next preceding the date upon which such application
is made, spent in the aggregate not more than thirty days in the city;
or (b) is not domiciled in the city but maintains a permanent place of
abode in the city and, during the period of one year next preceding the
date upon which such application is made, spent in the aggregate more
than one hundred eighty-three days in the city, unless such individual
is in the armed forces of the United States.
5. "Motor vehicle". Every vehicle, except electrically-driven invalid
chairs being operated or driven by an invalid, operated or driven upon a
public highway by any power, other than muscular power, which includes
electric power obtained from overhead trolley wires, except vehicles
which run only upon rails or tracks.
6. "Other resident". Every firm, copartnership, trustee or trustees
conducting a business or association or a corporation, who or which
regularly keeps, stores, garages or maintains within the city a motor
vehicle owned by it which, at the time it makes application for
registration or renewal of registration thereof, is registered or
required to be registered pursuant to subdivision six of section four
hundred one of the vehicle and traffic law.
7. "Person". Unless otherwise indicated, an individual, partnership,
society, association, joint-stock company, corporation, estate,
receiver, trustee, assignee, referee or any other person acting in a
fiduciary or representative capacity, whether appointed by a court or
otherwise, and any other form of unincorporated enterprise.
8. "Owner". A person, other than a lien holder, having the property in
or title to a vehicle. The term includes a person entitled to the use
and possession of a vehicle subject to a security interest in another
person.
9. "Vehicle". Every device in, upon or by which any person or property
is or may be transported or drawn upon a highway, except devices moved
by human power or used exclusively upon stationary rails or tracks.
10. "Leased or rented passenger motor vehicles". Any motor vehicle
owned by any person engaged in the business of renting or leasing motor
vehicles to be operated on the public highways for carrying passengers
registered or required to be registered pursuant to any provision of
section four hundred one of the vehicle and traffic law, which vehicle
at the time when application is made for registration, re-registration
or renewal thereof is regularly kept, stored, garaged or maintained in
the city, including such vehicles which have been rented and leased by
the owner and are in possession of lessees when such application for
registration, re-registration or renewal is made.
11. "Tax appeals tribunal." The tax appeals tribunal established by
section one hundred sixty-eight of the charter.
Section 11-2202
§ 11-2202 Imposition of tax. Notwithstanding the provisions of section
four hundred of the vehicle and traffic law and of subdivision ten of
section four hundred one of the vehicle and traffic law to the contrary,
a tax of fifteen dollars per annum is hereby imposed:
1. With respect to each motor vehicle registered or required to be
registered pursuant to subdivision six of section four hundred one of
the vehicle and traffic law:
a. Upon each individual resident for each such motor vehicle
registered or for which registration is renewed, or required to be
registered or renewed by him or her; and
b. Upon each other resident of each such motor vehicle regularly kept,
stored, garaged or maintained in the city and registered or required to
be registered or renewed by such other resident; and
2. With respect to each leased or rented passenger motor vehicle, upon
the owner thereof.
Section 11-2203
§ 11-2203 Exemptions. The tax imposed by this chapter shall not be
imposed upon:
(1) owners of motor vehicles, the registration fees for which are or
may be prescribed, governed or established by subdivisions seven (except
for leased or rented passenger vehicles), eight, twelve, thirteen,
sixteen of section four hundred one, articles fifteen and sixteen, or
section four hundred twenty of the vehicle and traffic law;
(2) any owner to whom the provisions of the vehicle and traffic law
relative to registration and equipment of motor vehicles are made
inapplicable by the provisions of article three of title two of such
law, for the period of such inapplicability;
(3) the state of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant to
agreement or compact with another state or the Dominion of Canada) or
political subdivision;
(4) the United States of America, and any of its agencies and
instrumentalities insofar as it is immune from taxation;
(5) the United Nations or other international organizations of which
the United States of America is a member;
(6) 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.
Section 11-2204
§ 11-2204 Payment of tax and evidence of tax payment. Every owner of a
motor vehicle subject to tax hereunder shall pay the tax thereon to the
commissioner of motor vehicles of the state of New York on or before the
date upon which he or she registers or renews his or her registration
thereof or is required to register or renew his or her registration
thereof pursuant to section four hundred one of the vehicle and traffic
law.
Notwithstanding the provisions of section four hundred of the vehicle
and traffic law to the contrary, the payment of such tax 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 tag specified in subdivision three of section four
hundred one and in sections four hundred three and four hundred four of
the vehicle and traffic law, and no such certificate of registration,
plates or tag shall be issued unless such tax has been paid. The
commissioner of motor vehicles shall not issue a registration
certificate for any motor vehicle for which the registrant's address is
within any such city, except upon 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. The commissioner of motor
vehicles, upon the payment of such tax 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 such taxpayer or exempt person a
statement, document or other form approved by the commissioner of motor
vehicles pursuant to the last sentence, showing that such tax has been
paid or is not due, with respect to such motor vehicle.
Section 11-2205
§ 11-2205 Returns. a. At the time the payment of the tax imposed by
this chapter becomes due, every person subject to tax hereunder shall
file a return with the commissioner of motor vehicles in form and
containing such information as may be prescribed by such commissioner of
motor vehicles. The taxpayer's application for registration or the
renewal of registration shall constitute the return required under this
chapter, unless the commissioner of motor vehicles, by regulation, shall
otherwise provide.
b. Returns shall be preserved for three years and thereafter until the
commissioner of motor vehicles permits them to be destroyed.
c. The commissioner of motor vehicles may require amended returns or
certificates of facts to be filed within twenty days after notice and to
contain the information specified in the notice. Any such certificate
shall be deemed to be part of the return required to be filed.
d. If a return required by this chapter is not filed or if a return
when filed is incorrect or insufficient on its face the commissioner of
motor vehicles or the commissioner of finance if designated as his or
her agent shall take the necessary steps to enforce the filing of such a
return or of a corrected return.
Section 11-2206
§ 11-2206 Determination of tax. If a return required by this chapter
is not filed or if a return when filed is incorrect or insufficient, or
if a tax or any part thereof due hereunder be not paid when required,
the amount of tax due shall be determined by the commissioner of motor
vehicles or by the commissioner of finance if designated as his or her
agent, from such information as may be obtainable, including motor
vehicle registration with the department of motor vehicles of the state
of New York and/or other factors. Notice of such determination shall be
given to the person liable for the tax. Such a determination by the
commissioner of motor vehicles 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, shall apply to the
commissioner of motor vehicles for a hearing, or unless such
commissioner of his or her own motion shall redetermine the same. If the
commissioner of finance is designated as the agent of the commissioner
of motor vehicles, such a determination by the commissioner of finance
shall finally and irrevocably fix the tax unless the person against whom
it is assessed, within ninety days after the giving 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 (1) serves a
petition upon the commissioner of finance and (2) applies to the tax
appeals tribunal for a hearing by filing a petition, or unless the
commissioner of finance of his or her own motion shall redetermine the
same. A hearing following a petition to the tax appeals tribunal 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 by the commissioner of motor vehicles or the
tax appeals tribunal, the commissioner of motor vehicles, if he or she
holds the hearing, or the tax appeals tribunal if the tax appeals
tribunal holds the hearing, shall give notice of the determination or
decision to the person against whom the tax is assessed and in the case
of a tax appeals tribunal decision, to the commissioner of finance. Such
determination by the commissioner of motor vehicles, or 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 determination or 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 motor vehicles and
there shall be filed with the commissioner of motor vehicles 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 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 motor vehicles may be in a sum sufficient to cover the taxes,
penalties and interest thereon stated in such determination or 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 11-2207
§ 11-2207 Refunds for certain unused registrations. 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 of section four hundred twenty-eight
thereof, the amount of any tax paid pursuant to this chapter upon such
registration shall also be refunded by the commissioner.
Section 11-2208
§ 11-2208 Refunds. a. In the manner provided in this section the
commissioner of motor vehicles shall refund or credit, without interest,
any tax, penalty or interest erroneously, illegally or
unconstitutionally collected or paid if application for such refund
shall be made within one year from the payment thereof to the
commissioner of motor vehicles or to the commissioner of finance if
designated as his or her agent. Whenever a refund is made or denied, the
reasons therefor shall be stated in writing by the commissioner of motor
vehicles or by the commissioner of finance, as the case may be, who in
lieu of any refund, may allow credit therefor on payments due from the
applicant.
b. (1) If the commissioner of motor vehicles has not designated the
commissioner of finance as his or her agent, losan application 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 and the
commissioner of motor vehicles shall hold a hearing and receive evidence
with respect thereto. After such hearing, the commissioner of motor
vehicles shall give notice of the determination of such application to
the applicant who shall be entitled to review such determination by a
proceeding pursuant to article seventy-eight of the civil practice law
and rules, provided such proceeding is instituted within four months
after the giving of notice of such determination, and provided that a
final determination of tax due was not previously made. Such a
proceeding shall not be instituted unless an undertaking is filed with
the commissioner of motor vehicles 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 petitioner will
pay all costs and charges which may accrue in the prosecution of such
proceeding.
(2) If the commissioner of motor vehicles has designated the
commissioner of finance as his or her agent, a 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
of notice of such determination, or, if the commissioner of finance has
established a conciliation procedure pursuant to section 11-124 of the
administrative code 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 motor vehicles, 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 such
proceeding.
c. A person shall not be entitled to a revision, refund or credit
under this section of a tax, interest or penalty which has been
determined to be due pursuant to the provisions of section 11-2206 of
this chapter where he or she 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 made
pursuant to section 11-2206 of this chapter, unless it be found that
such determination was erroneous, illegal or unconstitutional or
otherwise improper after a hearing, or on his or her own motion, by the
commissioner of motor vehicles or after a hearing by the tax appeals
tribunal, or on his or her own motion by the commissioner of finance, as
the case may be, or 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 11-2209
§ 11-2209 Reserves. In cases where a 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 such
taxpayer on his or her application for refund, the commissioner of motor
vehicles shall set up appropriate reserves to meet any decision adverse
to the city.
Section 11-2210
§ 11-2210 Remedies exclusive. The remedies provided by sections
11-2206 and 11-2208 of 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 motor
vehicles or 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 final determination by the commissioner of motor vehicles
or a decision by the tax appeals tribunal sitting en banc, a proceeding
in the nature of a certiorari proceeding under article seventy-eight of
the civil practice law and rules; provided, however, that a taxpayer may
proceed by declaratory judgment if he or she institutes suit within
thirty days after a deficiency assessment is made and pays the amount of
the deficiency assessment to the commissioner of motor vehicles prior to
the institution of such suit and posts a bond for costs as provided in
section 11-2206 of this chapter.
Section 11-2211
§ 11-2211 Proceedings to recover tax. a. Whenever any person shall
fail to pay any tax, penalty or interest imposed by this chapter as
herein provided, the corporation counsel, upon the request of the
commissioner of motor vehicles or of the commissioner of finance if
designated as his or her agent, shall bring or cause to be brought an
action to enforce the payment of the same on behalf of the city of New
York in any court of the state of New York or of any other state of the
United States. However, if in his or her discretion the commissioner of
motor vehicles, or the commissioner of finance if designated as his or
her agent, believes that any such person subject to the provisions of
this chapter is about to cease business, leave the state or remove or
dissipate the assets out of which the tax or penalty might be satisfied,
and that any such tax or penalty will not be paid when due, he or she
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 motor
vehicles, or the commissioner of finance if designated as his or her
agent, may issue a warrant, directed to the city sheriff commanding him
or her to levy upon and sell the real and personal property of the
person liable for the tax which may be found within the city, for the
payment of the amount thereof, with any penalty and interest, and the
cost of executing the warrant, and to return such warrant to the person
who issued it and to pay to him or her 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 judgment docket the name of the person mentioned in the
warrant and the amount of the tax, penalty 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 the 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 such 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 motor vehicles, or
of the commissioner of finance if designated as his or her agent, a
warrant of like terms, force and effect may be issued and directed to an
officer or employee of the department of finance of the city, and in the
execution thereof such officer or employee shall have all the powers
conferred by law upon sheriffs, but 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 motor vehicles or the commissioner of finance, as the
case may be, may from time to time issue new warrants and shall also
have the same remedies to enforce the amount due thereunder as if he or
she had recovered judgment therefor and execution thereon had been
returned unsatisfied.
c. 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 11-2212
§ 11-2212 General powers of the commissioner of motor vehicles. In
addition to the powers granted to the commissioner of motor vehicles in
this chapter, he or she 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. For cause shown, to remit penalties; 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 of any other state or the treasury department of the United
States, or any city or county of the state of New York; and to afford
such information to such other state, treasury department, city or
county, any provision of this chapter to the contrary notwithstanding;
4. To delegate his or her functions hereunder to a deputy commissioner
in the department of motor vehicles or any employee or employees of his
or her department or to any county clerk or other officer who acts as
the agent of such commissioner in the registration of motor vehicles;
5. To prescribe methods for determining the tax;
6. To require all persons owning motor vehicles subject to tax to keep
such records as he or she may prescribe and to furnish such information
upon his or her request;
7. To request the police department of the city to assist in the
enforcement of the provisions of this chapter.
Section 11-2213
§ 11-2213 Administration of oaths and compelling testimony. a. The
commissioner of motor vehicles or his or her employees or agents duly
designated and authorized by such commissioner, and the tax appeals
tribunal, shall have power to administer oaths and take affidavits in
relation to any matter or proceeding in the exercise of the powers and
duties under this chapter. The commissioner of motor vehicles, or the
commissioner of finance if designated as his or her agent or the tax
appeals tribunal, shall have the 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 of motor vehicles, the commissioner of
finance or 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 him or her 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 production and examination of books, papers
and documents called for by the subpoena of the commissioner of motor
vehicles, or, if the commissioner of finance is designated as his or her
agent under this chapter, of the commissioner of finance and the tax
appeals tribunal.
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 motor vehicles, or the commissioner of finance if designated as his
or her agent, or the tax appeals tribunal if the commissioner of finance
is designated as the agent of the commissioner of motor vehicles, 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 his or her duly appointed deputies, or any officers
or employees of the department of motor vehicles designated by the
commissioner of motor vehicles to serve such process or any officers or
employees of the department of finance of the city designated by the
commissioner of finance to serve such process or any officers or
employees of the tax appeals tribunal designated to serve such process.
Section 11-2214
§ 11-2214 Penalties and interest. a. Any person failing to file a
return or to pay any tax or any portion thereof within the time required
by this chapter shall be subject to a penalty of five times the amount
of the tax due, plus interest of five percent of such tax for each month
of delay or fraction thereof, but the commissioner of motor vehicles, or
the commissioner of finance if designated as his or her agent, if
satisfied that the delay was excusable, may remit all or any part of
such penalty, but not interest at the rate of six percent per year.
Penalties and interest shall be paid and disposed of in the same manner
as other revenues under this chapter. Unpaid penalties and interest may
be enforced in the same manner as the tax imposed by this chapter.
b. The certificate of the commissioner of motor vehicles or of the
commissioner of finance if designated as his or her agent to the effect
that a tax has not been paid, or that a return required by this chapter
has not been filed, or that information has not been supplied pursuant
to the provisions of this chapter shall be presumptive evidence thereof.
* c. Cross-reference: For criminal penalties, see chapter forty of
this title.
* NB Added Ch. 765/85 § 57, language juxtaposed per Ch. 907/85 § 14
Section 11-2215
§ 11-2215 Returns to be secret. a. Except in accordance with proper
judicial order or as otherwise provided by law, it shall be unlawful for
the commissioner of motor vehicles, any officer or employee of the
department of motor vehicles, the commissioner finance, any officer or
employee of the department of finance, the tax appeals tribunal, any
commissioner or employee of such tribunal, any agent of the commissioner
of motor vehicles, or any person who, pursuant to this section, is
permitted to inspect any return or to whom a copy, an abstract or
portion of any return is furnished, or to whom any information contained
in any return is furnished to divulge or make known in any manner any
information contained in or relating to any return provided for by this
chapter. The officers charged with the custody of such returns 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
commissioner of motor vehicles or the commissioner of finance in an
action or proceeding under the provisions of this chapter, or on behalf
of any party to an action or proceeding under the provisions of this
chapter when the returns or facts shown thereby 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
returns or of the facts shown thereby, as are pertinent to the action or
proceeding and no more. The commissioner of motor vehicles may,
nevertheless, publish a copy or a summary of any determination or
decision rendered after a formal hearing held pursuant to section
11-2206 or 11-2208 of this chapter. Nothing herein shall be construed to
prohibit the delivery to a person or his or her duly authorized
representative of a certified copy of any return filed by him or her
pursuant to this chapter, or of the receipt, document or other form
issued pursuant to section 11-2204 of this chapter, or a duplicate copy
thereof; nor to prohibit the delivery of such a certified copy of such
return or of any information contained in or relating thereto, 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 the same is required for official business; nor to
prohibit the inspection for official business of such returns by the
corporation counsel or other legal representatives of the city or by the
district attorney of any county within the city; nor to prohibit the
publication of statistics so classified as to prevent the identification
of particular returns or items thereof.
b. (1) Any officer or employee of the state of New York or the city
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 the state of New York or this city 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 tax appeals 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 tax appeals 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 11-2216
§ 11-2216 Notices and limitations of time. a. Any notice authorized or
required under the provisions of this chapter may be given by mailing
the same to the person for whom it is intended in a postpaid envelope
addressed to such person at the address given in the last return filed
by him or her pursuant to the provisions of this chapter, in any
application made by him or her, or in any application for registration
made by him or her pursuant to section four hundred one of the vehicle
and traffic law or, if no return has been filed or application made,
then to such address as may be obtainable. The mailing of such notice
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.
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 commissioner of
motor vehicles, or the commissioner of finance if designated as his or
her agent, 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 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 the filing of a
return; provided, however, that where no return has been filed 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 taxpayer has consented in writing
that such period be extended, the amount of such additional tax 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 title is, after such period or such
date, delivered by United States mail to the commissioner of motor
vehicles, commissioner of finance, 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 motor
vehicles, commissioner of finance, 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 motor vehicles, commissioner of
finance, 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 motor vehicles 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. 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 regulation of the
commissioner of motor vehicles.
e. When the last day prescribed under authority of this title
(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.
Section 11-2217
§ 11-2217 Commissioner of finance as agent. The commissioner of motor
vehicles is hereby authorized to designate the commissioner of finance
his or her agent to exercise any or all of his or her functions and
powers specified or provided for in subdivision (d) of section 11-2205
and in sections 11-2206, 11-2208, 11-2211, 11-2213, 11-2214 and 11-2216
of this chapter. Where the commissioner of finance has been so
designated as agent, the commissioner of finance, in addition to the
powers elsewhere granted to him or her in this chapter, is hereby
authorized and empowered:
1. To delegate such functions and powers to a commissioner or deputy
commissioner in the department of finance or to any employee or
employees of the department of finance;
2. For cause shown, to remit penalties 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 of any other state or the treasury department of the United
States, or any city or county of the state of New York; and to afford
such information to such other state, treasury department, city or
county, any provision of this chapter to the contrary notwithstanding;
4. To request the police department of the city to assist in the
enforcement of the provisions of this chapter.
Section 11-2218
§ 11-2218 Agreement between commissioner of finance and commissioner
of motor vehicles. The commissioner of finance is hereby authorized and
empowered to enter into an agreement with the commissioner of motor
vehicles to govern the administration and collection of the taxes
imposed by this chapter, which agreement shall provide for the exclusive
method of collection of such taxes, custody and remittal of the proceeds
of such tax; for the payment by the city of the reasonable expenses
incurred by the department of motor vehicles in collecting and
administering such tax; and for the audit, upon request of the
commissioner of finance or his or her delegate, of the accuracy of the
payments, distributions and remittances to the commissioner of finance
pursuant to the provisions of this chapter, to be conducted at a time
agreed upon by the state comptroller and to be allowed not more
frequently than once in each calendar year. 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.
Section 11-2219
§ 11-2219 Notification to corporation counsel. The commissioner of
motor vehicles shall promptly notify the corporation counsel of the city
of any litigation instituted against him or her 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 applicability of either such law, and such
notification shall include a copy of the papers served upon him.
Section 11-2220
§ 11-2220 Construction and enforcement. This chapter shall be
construed and enforced in conformity with subdivisions (g) and (h) of
section twelve hundred one of the tax law, pursuant to which it is
enacted.
Section 11-2221
§ 11-2221 Disposition of revenues. All revenues resulting from the
imposition of the tax under this chapter shall be paid into the treasury
of the city and shall be credited to and deposited in the general fund
of the city, but no part of such revenues may be expended unless
appropriated in the annual budget of the city.
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.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.