New York Tax Law Part 4 - ADMINISTRATIVE PROVISIONS

• 1131 - Definitions.
  When used in this part IV, (1) "Persons required to collect tax" or "person required to collect any tax imposed by this article" shall include:...
• 1132 - Collection of Tax From Customer; Proof Required for Registration of Motor Vehicles.
  (a) (1) Every person required to collect the tax shall collect the tax from the customer when collecting the price, amusement charge or rent to...
• 1133 - Liability for the Tax.
  (a) Except as otherwise provided in section eleven hundred thirty-seven, every person required to collect any tax imposed by this article shall be personally liable...
• 1134 - Registration.
  (a) (1) (i) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason...
• 1135 - Records to Be Kept.
  (a) (1) Every person required to collect tax shall keep records of every sale or amusement charge or occupancy and of all amounts paid, charged...
• 1136 - Returns.
  (a)(1) Every person required to register with the commissioner as provided in section eleven hundred thirty-four of this part whose taxable receipts, amusement charges and...
• 1137 - Payment of Tax.
  (a) Every person required to file a return under the preceding section whose total taxable receipts (as "taxable receipts" are described in subdivision (a) of...
• 1137-a - Returns of Estimated Tax and Payments.
  (a) Notwithstanding any other provision of this article, every person whose taxable receipts, amusement charges and rents totaled three hundred thousand dollars or more in...
• 1138 - Determination of Tax.
  (a) (1) If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of...
• 1139 - Refunds.
  (a) In the manner provided in this section the tax commission shall refund or credit any tax, penalty or interest erroneously, illegally or unconstitutionally collected...
• 1140 - Remedies Exclusive.
  The remedies provided by sections eleven hundred thirty-eight and eleven hundred thirty-nine shall be exclusive remedies available to any person for the review of tax...
• 1141 - Proceedings to Recover Tax.
  (a) Whenever any person required to collect tax shall fail to collect or pay over any tax, penalty or interest imposed by this article as...
• 1142 - General Powers of the Tax Commission.
  In addition to the powers granted to the tax commission in this article, it is hereby authorized and empowered: 1. To make, adopt and amend...
• 1142-a - Special Requirements Relating to the Service of Providing Parking, Garaging or Storing for Motor Vehicles.
  (a) Every person required to collect the taxes described in paragraph six of subdivision (c) of section eleven hundred five, subdivision (c) of section eleven...
• 1143 - Administration of Oaths and Compelling Testimony.
  (a) The tax commission or its employees or agents duly designated and authorized by it shall have power to administer oaths and take affidavits in...
• 1144 - Reference to Tax.
  Whenever reference is made in placards or advertisements or in any other publications to any tax imposed by this article, such reference shall be in...
• 1145 - Penalties and Interest.
  (a) (1) (i) Any person failing to file a return or to pay or pay over any tax to the tax commission within the time...
• 1146 - Returns to Be Secret.
  (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax commission, any tax commissioner,...
• 1147 - Notices and Limitations of Time.
  (a) (1) Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom...
• 1148 - Deposit and Disposition of Revenue.
  All taxes, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of...

Last modified: February 3, 2019