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This entry was published on 2018-04-27
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SECTION 1299-C
Registration
Tax (TAX) CHAPTER 60, ARTICLE 29-C
§ 1299-C. Registration. (a) Every person liable for the surcharge
imposed by this article shall file with the commissioner a properly
completed application for a certificate of registration, in a form
prescribed by the commissioner. Such application shall be accompanied by
a fee of one dollar and fifty cents, and shall set forth the name and
address of the registrant, and any other information that the
commissioner may require. Notwithstanding the forgoing, any person
liable for a surcharge imposed by this article that will incur such
liability no more than one time in any single calendar month shall not
be subject to the provisions of this paragraph.

(b) Except as otherwise provided in this section, the commissioner
shall issue a certificate of registration to each person that applies
for one for a specified term of not less than three years. Any
certificate of registration referred to in this paragraph shall be
subject to renewal in accordance with rules promulgated by the
commissioner, and upon the payment of a fee of one dollar and fifty
cents. Whether or not such certificate of registration is issued for a
specified term, it shall be subject to suspension or revocation as
provided for in this section. Each certificate shall state the
registrant, the registrant's taxpayer ID number, and vehicle (or
vehicles) it is applicable to. Certificates of registration issued
pursuant to this article shall be non-assignable and non-transferable,
and shall be surrendered to the commissioner immediately upon the
registrant's ceasing to do business at the address provided in its
application, unless the registrant amends its certificate of
registration in accordance with rules promulgated by the commissioner.
All registrants must notify the commissioner of changes to any of the
information stated on their certificate of registration, including
vehicle changes, if any, on a calendar quarterly basis, and shall amend
their certificates of registration accordingly.

(c) (1) The commissioner may refuse to issue a certificate of
registration to a person, or may suspend or revoke a certificate of
registration that was issued to a person, pursuant to this section upon
finding that: (i) such person failed to pay any monies that are finally
determined to be due for any tax or imposition that is administered by
the commissioner; (ii) such person failed to file any report or return
that is due from it under this chapter; (iii) such person willfully
filed a false report, return or other document due under this chapter;
(iv) such person willfully violated any provision of this article, or
any rule or regulation of the commissioner promulgated under this
article; or (v) a certificate of registration issued pursuant to this
section to such person, or to any business or entity under control of
such person, or that is subject to substantially the same ownership,
direction or control of such person, has been revoked or suspended
within one year from the date on which a certificate of registration is
filed.

(2) A notice of proposed revocation, suspension or refusal to issue
shall be given to the person that applies for a certificate of
registration pursuant to this section in the manner prescribed for a
notice of deficiency in subsection (a) of section one thousand
eighty-one of this chapter, and except as otherwise provided herein, all
the provisions of article twenty-seven of this chapter applicable to a
notice of deficiency shall apply to a notice issued pursuant to this
paragraph, insofar as such provisions can be made applicable to such
notice, and with such modifications as may be necessary in order to
adapt the language of such provisions to the notice authorized by this
paragraph. All notices of proposed revocation, suspension or refusal to
issue shall contain a statement advising the person to whom it is issued
that the suspension, revocation or refusal to issue may be challenged
through a hearing process and that the petition for such challenge must
be filed with the division of tax appeals within ninety days after the
giving of such notice.

(3) In the case of a proposed revocation or suspension, notice of such
must be given to a person within three years from the date of the act or
omission described in paragraph one of this subdivision, except that in
the case of acts involving falsity or fraud, such notice may be issued
at any time.

(4) In any of the foregoing instances where the commissioner may
suspend or revoke or refuse to issue a certificate of registration, the
commissioner may condition the retention or issuance of a certificate of
registration upon the filing of a bond or the deposit of tax in the
manner provided in paragraph two or three of subdivision (e) of section
eleven hundred thirty-seven of this chapter.

(d) If the commissioner considers it necessary for the proper
administration of the surcharge imposed by this article, he or she may
require every person who holds a certificate of registration issued
pursuant to this section to apply for a new certificate of registration
in such form and at such time as the commissioner may prescribe, and to
surrender each previously issued certificate of registration. The
commissioner may require such filing and such surrender not more often
than once every three years. Upon the filing of an application for a new
certificate of registration and the surrender of all previous such
certificates, the commissioner shall issue, within such time as the
commissioner may prescribe, a new certificate of registration, without
charge, to each registrant.