2023 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.