NYC Administrative Code

§ 11-2218 — Agreement between commissioner of finance and commissioner of motor vehicles.

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What is NYC AC § 11-2218?

Quick Answer

This section authorizes the commissioner of finance to enter into an agreement with the commissioner of motor vehicles regarding the administration and collection of taxes. The agreement outlines the exclusive collection method, custody of proceeds, and audit procedures. Applies to the administration of tax collection in New York City.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-2218 Agreement between commissioner of finance and commissioner of motor vehicles.

AC § 11-2218

The commissioner of finance is hereby authorized and empowered to enter into an agreement with the commissioner of motor vehicles to govern the administration and collection of the taxes imposed by this chapter, which agreement shall provide for the exclusive method of collection of such taxes, custody and remittal of the proceeds of such tax; for the payment by the city of the reasonable expenses incurred by the department of motor vehicles in collecting and administering such tax; and for the audit, upon request of the commissioner of finance or his or her delegate, of the accuracy of the payments, distributions and remittances to the commissioner of finance pursuant to the provisions of this chapter, to be conducted at a time agreed upon by the state comptroller and to be allowed not more frequently than once in each calendar year. Such agreement shall have the force and effect of a rule or regulation of the commissioner of motor vehicles, and shall be filed and published in accordance with any statutory requirements relating thereto.

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