NY Tax L § 1299-C (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-C - Registration.

§  1299-C.  Registration.  (a)  Every  person liable for the surcharge imposed by this article shall file  with  the  commissioner  a  properly completed  application  for  a  certificate  of  registration, in a form prescribed by the commissioner. Such application shall be accompanied by a fee of one dollar and fifty cents, and shall set forth  the  name  and address   of   the  registrant,  and  any  other  information  that  the commissioner may  require.  Notwithstanding  the  forgoing,  any  person liable  for  a  surcharge  imposed  by this article that will incur such liability no more than one time in any single calendar month  shall  not be subject to the provisions of this paragraph.  (b)  Except  as  otherwise  provided in this section, the commissioner shall issue a certificate of registration to each  person  that  applies for  one  for  a  specified  term  of  not  less  than  three years. Any certificate of registration referred  to  in  this  paragraph  shall  be subject   to  renewal  in  accordance  with  rules  promulgated  by  the commissioner, and upon the payment of a fee  of  one  dollar  and  fifty cents.  Whether  or not such certificate of registration is issued for a specified term, it shall be  subject  to  suspension  or  revocation  as provided  for  in  this  section.    Each  certificate  shall  state the registrant,  the  registrant's  taxpayer  ID  number,  and  vehicle  (or vehicles)  it  is  applicable  to.  Certificates  of registration issued pursuant to this article shall be non-assignable  and  non-transferable, and  shall  be  surrendered  to  the  commissioner  immediately upon the registrant's ceasing to do business  at  the  address  provided  in  its application,   unless   the   registrant   amends   its  certificate  of registration in accordance with rules promulgated by  the  commissioner. All  registrants  must  notify the commissioner of changes to any of the information stated  on  their  certificate  of  registration,  including vehicle  changes, if any, on a calendar quarterly basis, and shall amend their certificates of registration accordingly.  (c) (1)  The  commissioner  may  refuse  to  issue  a  certificate  of registration  to  a  person,  or  may suspend or revoke a certificate of registration that was issued to a person, pursuant to this section  upon finding  that: (i) such person failed to pay any monies that are finally determined to be due for any tax or imposition that is  administered  by the  commissioner;  (ii) such person failed to file any report or return that is due from it under this  chapter;  (iii)  such  person  willfully filed  a  false report, return or other document due under this chapter; (iv) such person willfully violated any provision of  this  article,  or any  rule  or  regulation  of  the  commissioner  promulgated under this article; or (v) a certificate of registration issued  pursuant  to  this section  to  such  person, or to any business or entity under control of such person, or that is subject to  substantially  the  same  ownership, direction  or  control  of  such  person,  has been revoked or suspended within one year from the date on which a certificate of registration  is filed.  (2)  A  notice  of proposed revocation, suspension or refusal to issue shall be  given  to  the  person  that  applies  for  a  certificate  of registration  pursuant  to  this  section in the manner prescribed for a notice  of  deficiency  in  subsection  (a)  of  section  one   thousand eighty-one of this chapter, and except as otherwise provided herein, all the  provisions  of article twenty-seven of this chapter applicable to a notice of deficiency shall apply to a notice  issued  pursuant  to  this paragraph,  insofar  as  such  provisions can be made applicable to such notice, and with such modifications as may  be  necessary  in  order  to adapt  the  language of such provisions to the notice authorized by this paragraph. All notices of proposed revocation, suspension or refusal  to issue shall contain a statement advising the person to whom it is issued  that  the  suspension,  revocation or refusal to issue may be challenged through a hearing process and that the petition for such challenge  must be  filed  with the division of tax appeals within ninety days after the giving of such notice.  (3) In the case of a proposed revocation or suspension, notice of such must be given to a person within three years from the date of the act or omission  described in paragraph one of this subdivision, except that in the case of acts involving falsity or fraud, such notice may  be  issued at any time.  (4)  In  any  of  the  foregoing  instances where the commissioner may suspend or revoke or refuse to issue a certificate of registration,  the commissioner may condition the retention or issuance of a certificate of registration  upon  the  filing  of  a bond or the deposit of tax in the manner provided in paragraph two or three of subdivision (e) of  section eleven hundred thirty-seven of this chapter.  (d)  If  the  commissioner  considers  it  necessary  for  the  proper administration of the surcharge imposed by this article, he or  she  may require  every  person  who  holds  a certificate of registration issued pursuant to this section to apply for a new certificate of  registration in  such form and at such time as the commissioner may prescribe, and to surrender  each  previously  issued  certificate  of  registration.  The commissioner  may  require such filing and such surrender not more often than once every three years. Upon the filing of an application for a new certificate of registration and  the  surrender  of  all  previous  such certificates,  the  commissioner  shall  issue,  within such time as the commissioner may prescribe, a new certificate of  registration,  without charge, to each registrant.