§ 6-08 Payment of Tax.
RCNY § 6-08
(a)At the time of filing a return or supplemental return the owner shall pay to the Commissioner of Finance the tax imposed by the law. 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. Where an owner of a motor vehicle subject to tax under the law replaces it with another motor vehicle during a tax year, he 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 he 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. Where the transferrer does not desire credit for tax paid with respect to any replacement vehicle, a transferee of a motor vehicle subject to tax under the law who acquires 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, he obtains and submits to the Commissioner of Finance together with his 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 acquired in the future. Nothing contained in this section 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. Payment of the tax may be made in cash, or by check, money order or draft drawn to the order of the City Collector, to the borough office of the Bureau of City Collections, where the taxpayer has his principal place of business. Cash payments may be made only to cashiers designated for that purpose. Under no circumstances should cash be sent by mail. Postage stamps will not be accepted in payment of the tax. Where payment is made by uncertified check, the Commissioner of Finance may withhold issuance of the stamp or other indicia or payment prescribed until the check has been converted into collectible funds. The borough offices of the Bureau of City Collections are located as follows: Manhattan (New York County) Room 100 Municipal Building Center and Chambers Streets New York, N.Y. 10007 Bronx – Tremont and Arthur Avenues Bronx, N.Y. 10457 Brooklyn (Kings County) – Room 1 Municipal Building 210 Joralemon Street Brooklyn, N.Y. 11201 Queens Borough Hall 120-55 Queens Blvd. Kew Gardens, N.Y. 11424 Richmond-Borough Hall, Room 200 350 St. Marks Place Staten Island, N.Y. 10301 (b) Electronic payment. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic payment of any tax required to be paid by this section.
