New York Laws
Part 4 - Administrative Provisions
1142 - General Powers of the Tax Commission.

(a) The commissioner may modify the requirements to file returns and
to pay or pay over tax or other moneys in section ten of this chapter,
sections eleven hundred thirty-six and eleven hundred thirty-seven of
this article and in such article twenty-nine, with respect to returns
required to be filed under this article or pursuant to article
twenty-nine of this chapter and taxes and moneys required to be paid or
paid over under such sections ten and eleven hundred thirty-seven and
article twenty-nine, by qualified persons authorized to collect tax
under this subdivision, where the commissioner provides that any class
of such persons shall pay or pay over such taxes or moneys to the
commissioner of motor vehicles as agent of the commissioner.
(b) Any authorization granted pursuant to the opening paragraph of
this subdivision shall be evidenced by a certificate issued by the
commissioner and may be for a specified term; and, if such authorization
is for a specified term, it shall be subject to renewal in accordance
with rules promulgated by the commissioner. A qualified person to whom
the commissioner has issued such a certificate shall display the
certificate prominently at the place where such person performs such
function or accepts such an application.
(c) In addition to the commissioner's authority in section eleven
hundred thirty-four of this article, the commissioner may revoke or
suspend the authority granted to a qualified person pursuant to this
subdivision if such person fails to comply with any requirement of this
article or article twenty-nine of this chapter or if the commissioner of
motor vehicles advises the commissioner that such person is no longer
certified to perform the functions described in the opening paragraph of
this subdivision.
(d) In addition to any other general or specific authority under this
article to make, adopt and amend rules, regulations, procedures and
forms, the commissioner may make, adopt and amend rules, regulations,
procedures and forms necessary for the proper administration of this
subdivision, to ensure the integrity and qualifications of any person
seeking authorization under the opening paragraph of this subdivision,
and to ensure the proper collection, payment over and protection of
taxes imposed and revenues to be obtained under this article and
pursuant to the authority of article twenty-nine of this chapter,
together with any related penalties and interest and moneys collected
purportedly as tax.
(e) The commissioner of motor vehicles shall cooperate with the
commissioner and provide such information and assistance as the
commissioner requires, to enable the commissioner to carry out the
commissioner's responsibilities under this article, article twenty-nine
of this chapter and the purposes thereof; and the commissioner of motor
vehicles shall require a qualified person authorized pursuant to the
opening paragraph of this subdivision to file with either the
commissioner of motor vehicles or the commissioner a bond issued by a
surety company authorized to transact business in this state and
approved by the superintendent of financial services as to solvency and
responsibility, or other security acceptable to the commissioner, in
such amounts as the commissioner may fix, to secure the payment or
payment over of any tax, penalties or interest due or which may become
due from such person under this article or pursuant to the authority of
article twenty-nine of this chapter, as well as any moneys collected by
such person purportedly as tax imposed by this article or pursuant to
article twenty-nine.
(f) Nothing in this subdivision shall be construed to mean or provide
that a person required to collect tax shall not be required to collect
tax when such person sells a motor vehicle to a purchaser who seeks or

may seek to register or submit an application for a certificate of title
for such vehicle with another person authorized to collect tax pursuant
to the opening paragraph of this subdivision. Where a person required to
collect tax is the vendor of a motor vehicle, such person must collect
any tax due from the purchaser without regard to the other provisions of
this subdivision.
14. To issue a notice to a credit card issuer and, where applicable,
the fuel distributor, and any government entity, as such terms are
defined in subdivision (h) of section eleven hundred thirty-nine of this
part, that, as of the date specified by the commissioner in such notice,
the credit card issuer or fuel distributor shall no longer be eligible
to apply for refunds or credit with respect to purchases of motor fuel
or diesel motor fuel by such government entity, the government entity
shall no longer be eligible to employ any other credit card issuer or
fuel distributor pursuant to such subdivision (h) and no such claim for
credit or refund will be allowed or paid in accordance with such
subdivision (h), where the commissioner has determined that (a) the
motor fuel or diesel motor fuel purchased through the use of the credit
card issuer's credit card was not for the government entity's own use or
consumption or (b) it is necessary for the proper enforcement of this
article to issue such notice. The commissioner, in his or her
discretion, may cancel or suspend the operation of such notice where the
credit card issuer, fuel distributor, where applicable, and the
government entity establish, to the commissioner's satisfaction, that
appropriate steps have been undertaken to rectify the circumstances
leading to the issuance of such notice. In such case, the commissioner
will notify the credit card issuer or fuel distributor, where
applicable, that the designated person will be eligible to apply for
refunds or credits pursuant to subdivision (h) of section eleven hundred
thirty-nine of this part in accordance with such terms as set forth by
the commissioner. Nothing in this subdivision shall be deemed to affect
the eligibility of the government entity to claim a refund or credit for
tax paid on motor fuel or diesel motor fuel it purchased where such
purchase qualifies for exemption pursuant to paragraph five of
subdivision (b) of section eleven hundred sixteen of this article.
Notwithstanding any other provision of law, if the credit card issuer,
fuel distributor, where applicable, or government entity disputes any
aspect of the notice issued pursuant to this subdivision:
(i) the credit card issuer, fuel distributor, where applicable, and
the government entity who receive such a notice shall have the right to
have the issuance of such notice reviewed by the commissioner or his or
her designee by contacting the department at a telephone number or an
address to be disclosed in the notice within ten days of the recipient's
receipt of the notice. The recipient may present written evidence or
arguments in support of its claim, or the recipient may appear at a
scheduled conference with the commissioner or such designee to present
oral arguments and written and oral evidence in support of such
position. The commissioner or such designee is authorized to delay the
effective date of the notice to enable the recipient to present further
evidence or arguments in connection with the issuance of the notice. The
commissioner or such designee shall cancel the notice if the
commissioner or such designee is not satisfied by a preponderance of the
evidence that the facts underlying such notice do not support the
issuance of such notice.
(ii) except as provided for in paragraph (i) of this subdivision, the
credit card issuer, fuel distributor or the government entity shall not
have any right to a hearing under any other provision of this chapter to
challenge the issuance of such notice. Rather, such determination shall

be reviewable only by a proceeding under article seventy-eight of the
civil practice law and rules, provided, however, that (A) such
proceeding is commenced within four months of the date the commissioner
issued such notice or, if such notice is disputed, within four months of
the date the commissioner or such designee upholds such notice in whole
or in part, (B) the credit card issuer, fuel distributor, where
applicable, and any affected government entity are named as parties to
the action, and (C) the only issue which may be considered by such
review is whether such notice was within the discretion of the
commissioner under this article. Such proceeding shall be instituted in
Albany county. Upon the filing of such petition, the court shall have
jurisdiction to set aside such notice or to dismiss the petition. The
jurisdiction of the supreme court shall be exclusive and its order shall
be final, subject to review by the appellate division of the supreme
court and the court of appeals in the same manner and form and with the
same effect as provided by law for appeal from a judgment in a special
proceeding. All such proceedings for review shall be heard on the
petition, transcript and other papers, and on appeal shall be heard on
the record, without requirement of printing.
(15) To publish a list on the department's website of marketplace
providers whose certificates of authority have been revoked and, if
necessary to protect sales tax revenue, provide by regulation or
otherwise that a marketplace seller who is a vendor will be relieved of
the duty to collect tax for sales of tangible personal property
facilitated by a marketplace provider only if, in addition to the
conditions prescribed by paragraph two of subdivision (l) of section
eleven hundred thirty-two of this part being met, such marketplace
provider is not on such list at the commencement of the quarterly period
covered thereby.