N.Y. TAX Law § 1165 — New York Code / Act TAX / Article 28-A / Section 1165
Administrative provisions
Status: in_force

§ 1165. Administrative provisions. The taxes imposed by this article\nshall be administered and collected in a like manner as and jointly with\nthe taxes imposed by sections eleven hundred five and eleven hundred ten\nof article twenty-eight of this chapter. All of the provisions of such\narticle twenty-eight (except sections eleven hundred seven, eleven\nhundred eight, eleven hundred forty-eight, and, for purposes of the tax\nimposed by section eleven hundred sixty, section eleven hundred nine)\nrelating to or applicable to the administration, collection and review\nof the taxes imposed by such sections eleven hundred five and eleven\nhundred ten, including, but not limited to, the provisions relating to\ndefinitions, exemptions, returns, personal liability for the tax,\ncollection of tax from the customer, collection of tax at the time of\nregistration of a motor vehicle and payment of tax by a person required\nto file a return, shall apply to the taxes imposed by this article so\nfar as such provisions can be made applicable to the taxes imposed by\nthis article with such limitations as set forth in this article and such\nmodifications as may be necessary in order to adapt such language to the\ntaxes so imposed. Such provisions shall apply with the same force and\neffect as if the language of those provisions had been set forth in full\nin this article except to the extent that any provision is either\ninconsistent with a provision of this article or is not relevant to the\ntaxes imposed by this article. For purposes of this article, any\nreference in article twenty-eight to the tax or taxes imposed by such\narticle shall be deemed to refer to the taxes imposed by this article\nalso unless a different meaning is clearly required. Provided, further,\nhowever, that the provisions of subdivision seven of section eleven\nhundred eighteen of this chapter shall apply to the taxes on uses within\nthis state imposed by this article only in the event that the rate of\nthe retail sales or use tax paid, under the conditions described in such\nsubdivision seven, to any other state or jurisdiction within any other\nstate exceeds the aggregate rate of the compensating use tax imposed\nunder section eleven hundred ten of this chapter and any compensating\nuse tax imposed pursuant to the authority of article twenty-nine of this\nchapter, and in such event only with respect to the difference between\nthe rate paid to such other state or jurisdiction thereof and such\naggregate rate. Provided, further, that for purposes of this article and\nfor articles twenty-eight and twenty-nine of this chapter, the\nprovisions of section eleven hundred seventeen of this chapter shall not\napply to the rental, as such term is defined in this article, of motor\nvehicles and that the provisions contained in section eleven hundred\nthirty-six of this chapter with respect to filing a part-quarterly\nreturn monthly and section eleven hundred thirty-seven-A of this chapter\nrelating to returns and payments of estimated tax shall not apply to the\ntaxes imposed under this article.\n