New York Laws
TAX - Tax
Article 28-D - Special Tax on Peer-to-Peer Car Sharing

1190 - Definitions. - (a) "Gross receipts paid by the shared vehicle driver" means...

1191 - Imposition of State-Wide Peer-to-Peer Tax. - (b) Except to the extent that the transfer of a...

1192 - Imposition of Metropolitan Commuter Transportation District Tax. - (b) Except to the extent that the transfer of a...

1193 - Imposition of Regional Transportation Tax. - (b) Except to the extent that the transfer of a...

1194 - Collection of Tax. - § 1194. Collection of tax. The peer-to-peer car sharing program...

1195 - Presumption. - § 1195. Presumption. For the purpose of the proper administration...

1196 - Administrative Provisions. - (b) The tax imposed by this article is in lieu...

1197 - Deposit and Disposition of Revenue. - (b) All taxes, fees, interest and penalties collected or received...