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This entry was published on 2014-09-22
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SECTION 1165
Administrative provisions
Tax (TAX) CHAPTER 60, ARTICLE 28-A
§ 1165. Administrative provisions. The taxes imposed by this article
shall be administered and collected in a like manner as and jointly with
the taxes imposed by sections eleven hundred five and eleven hundred ten
of article twenty-eight of this chapter. All of the provisions of such
article twenty-eight (except sections eleven hundred seven, eleven
hundred eight, eleven hundred forty-eight, and, for purposes of the tax
imposed by section eleven hundred sixty, section eleven hundred nine)
relating to or applicable to the administration, collection and review
of the taxes imposed by such sections eleven hundred five and eleven
hundred ten, including, but not limited to, the provisions relating to
definitions, exemptions, returns, personal liability for the tax,
collection of tax from the customer, collection of tax at the time of
registration of a motor vehicle and payment of tax by a person required
to file a return, shall apply to the taxes imposed by this article so
far as such provisions can be made applicable to the taxes imposed by
this article with such limitations as set forth in this article and such
modifications as may be necessary in order to adapt such language to the
taxes so imposed. Such provisions shall apply with the same force and
effect as if the language of those provisions had been set forth in full
in this article except to the extent that any provision is either
inconsistent with a provision of this article or is not relevant to the
taxes imposed by this article. For purposes of this article, any
reference in article twenty-eight to the tax or taxes imposed by such
article shall be deemed to refer to the taxes imposed by this article
also unless a different meaning is clearly required. Provided, further,
however, that the provisions of subdivision seven of section eleven
hundred eighteen of this chapter shall apply to the taxes on uses within
this state imposed by this article only in the event that the rate of
the retail sales or use tax paid, under the conditions described in such
subdivision seven, to any other state or jurisdiction within any other
state exceeds the aggregate rate of the compensating use tax imposed
under section eleven hundred ten of this chapter and any compensating
use tax imposed pursuant to the authority of article twenty-nine of this
chapter, and in such event only with respect to the difference between
the rate paid to such other state or jurisdiction thereof and such
aggregate rate. Provided, further, that for purposes of this article and
for articles twenty-eight and twenty-nine of this chapter, the
provisions of section eleven hundred seventeen of this chapter shall not
apply to the rental, as such term is defined in this article, of motor
vehicles and that the provisions contained in section eleven hundred
thirty-six of this chapter with respect to filing a part-quarterly
return monthly and section eleven hundred thirty-seven-A of this chapter
relating to returns and payments of estimated tax shall not apply to the
taxes imposed under this article.