§ 6-09 Stamps or Other Indicia of Payment.
RCNY § 6-09
The Commissioner of Finance may issue suitable stamps or other indicia as evidence of payment of or exemption from the tax imposed by the law. If a stamp is issued it shall be affixed to and prominently and conspicuously displayed on the motor vehicle for which it has been issued so as to be readily visible, without, however, interfering with the vision of the operator thereof. Compliance with this section will be deemed sufficient when the stamp, if one is issued, is properly affixed to the front air-vent window on either the left or right side of such motor vehicle or, if there be none, on any side window, or if such motor vehicle is a type which has no side windows,on the top of the dashboard immediately facing the operator's seat, or on some other visible and conspicuous place near the operator's seat; or, if some other indicia of payment or exemption from the tax is issued, when it is kept with the vehicle so as to be readily available. An owner who transfers title to a motor vehicle shall not transfer any stamp or other indicia of payment to the transferee except on a transfer to a person to whom he has properly given the certificate provided for in 19 RCNY § 6-08 with regard to not obtaining a credit toward any tax payable with respect to a replacement vehicle. Upon the transfer of a vehicle subject to the law, the stamp or other indicia of payment issued shall be returned to the Commissioner of Finance, or shall be destroyed by the transferrer of the vehicle except where the transfer of the stamp or other indicia of payment is permitted as hereinabove provided.
