New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1194
Collection of tax
Official textnysenate.govlast amended
§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.
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In this article (8 sections)
- 1190 · Definitions
- 1191 · Imposition of state-wide peer-to-peer tax
- 1192 · Imposition of metropolitan commuter transportation district tax
- 1193 · Imposition of regional transportation tax
- 1194 · Collection of tax
- 1195 · Presumption
- 1196 · Administrative provisions
- 1197 · Deposit and disposition of revenue