New York Tax Law Article 29-A - TAX ON MEDALLION TAXICAB TRIPS IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT

  • 1280 - Definitions.
    When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: (a) "Person" means an individual, partnership,...
  • 1281 - Imposition of Tax.
    In addition to any other tax imposed by this chapter or other law, there is hereby imposed on every taxicab owner a tax of fifty...
  • 1282 - Presumption of Taxability.
    For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed...
  • 1283 - Liabilty for Tax; Special Provisions.
    1283. Liability for tax; special provisions. Notwithstanding any provision of law to the contrary: (a) The taxicab owner or HAIL base, as the case may...
  • 1284 - Returns.
    Every person liable for the tax imposed by this article shall file a return quarterly with the commissioner. Each return shall show the number of...
  • 1285 - Payment of Tax.
    Every person required to file a return under this article shall, at the time of filing such return, pay to the commissioner the total of...
  • 1286 - Records to Be Kept.
    (a) Every person liable for any tax imposed by this article shall keep: (1) records of every taxicab or HAIL vehicle trip originating in the...
  • 1287 - Secrecy of Returns and Reports.
    (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee...
  • 1288 - Deposit and Disposition of Revenue.
    Notwithstanding any provision of law to the contrary: (a) All taxes, interest and penalties collected or received by the commissioner pursuant to this article shall...
  • 1289 - Cooperation by City.
    The city and the TLC shall cooperate with and assist the commissioner to effect the purposes of this article and the commissioner's responsibilities under this...
  • 1290 - Practice and Procedure.
    The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed by...

Last modified: February 3, 2019