NY Tax L § 1165 (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1165 - Administrative Provisions.

§  1165.  Administrative provisions. The taxes imposed by this article   shall be administered and collected in a like manner as and jointly with   the taxes imposed by sections eleven hundred five and eleven hundred ten   of article twenty-eight of this chapter. All of the provisions  of  such   article  twenty-eight  (except  sections  eleven  hundred  seven, eleven   hundred eight, eleven hundred forty-eight, and, for purposes of the  tax   imposed  by  section  eleven hundred sixty, section eleven hundred nine)   relating to or applicable to the administration, collection  and  review   of  the  taxes  imposed  by such sections eleven hundred five and eleven   hundred ten, including, but not limited to, the provisions  relating  to   definitions,  exemptions,  returns,  personal  liability  for  the  tax,   collection of tax from the customer, collection of tax at  the  time  of   registration  of a motor vehicle and payment of tax by a person required   to file a return, shall apply to the taxes imposed by  this  article  so   far  as  such  provisions can be made applicable to the taxes imposed by   this article with such limitations as set forth in this article and such   modifications as may be necessary in order to adapt such language to the   taxes so imposed. Such provisions shall apply with the  same  force  and   effect as if the language of those provisions had been set forth in full   in  this  article  except  to  the  extent  that any provision is either   inconsistent with a provision of this article or is not relevant to  the   taxes  imposed  by  this  article.  For  purposes  of  this article, any   reference in article twenty-eight to the tax or taxes  imposed  by  such   article  shall  be  deemed to refer to the taxes imposed by this article   also unless a different meaning is clearly required. Provided,  further,   however,  that  the  provisions  of  subdivision seven of section eleven   hundred eighteen of this chapter shall apply to the taxes on uses within   this state imposed by this article only in the event that  the  rate  of   the retail sales or use tax paid, under the conditions described in such   subdivision  seven,  to any other state or jurisdiction within any other   state exceeds the aggregate rate of the  compensating  use  tax  imposed   under  section  eleven  hundred ten of this chapter and any compensating   use tax imposed pursuant to the authority of article twenty-nine of this   chapter, and in such event only with respect to the  difference  between   the  rate  paid  to  such  other  state or jurisdiction thereof and such   aggregate rate. Provided, further, that for purposes of this article and   for  articles  twenty-eight  and  twenty-nine  of  this   chapter,   the   provisions of section eleven hundred seventeen of this chapter shall not   apply  to  the rental, as such term is defined in this article, of motor   vehicles and that the provisions contained  in  section  eleven  hundred   thirty-six  of  this  chapter  with  respect  to filing a part-quarterly   return monthly and section eleven hundred thirty-seven-A of this chapter   relating to returns and payments of estimated tax shall not apply to the   taxes imposed under this article.