New York Tax Law Article 29-B - STATE ASSESSMENT FEE ON TRANSPORTATION NETWORK COMPANY PREARRANGED TRIPS

• 1291 - Definitions.
  (a) "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting...
• 1292 - Imposition.
  There is hereby imposed on every TNC a state assessment fee of 4% of the gross trip fare of every TNC prearranged trip provided by...
• 1293 - Presumption.
  For the purpose of the proper administration of this article and to prevent evasion of the state assessment fee imposed by this article, it shall...
• 1294 - Returns and Payment of State Assessment Fee.
  (a) Every person liable for the state assessment fee imposed by this article shall file a return on a calendar-quarterly basis with the commissioner. Each...
• 1295 - Records to Be Kept.
  Every person liable for the state assessment fee imposed by this article shall keep: (a) records of every TNC prearranged trip subject to the state...
• 1296 - 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...
• 1297 - 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 state assessment fee...
• 1298 - Deposit and Disposition of Revenue.
  All taxes, fees, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions...

Last modified: February 3, 2019