PART

Administrative Provisions

N.Y. Tax Law § 1131— Definitions
N.Y. Tax Law § 1132— Collection of tax from customer; proof required for registration of motor vehicles
N.Y. Tax Law § 1133— Liability for the tax
N.Y. Tax Law § 1134— Registration
N.Y. Tax Law § 1135— Records to be kept
N.Y. Tax Law § 1136— Returns
N.Y. Tax Law § 1137— Payment of tax
N.Y. Tax Law § 1137-a— Returns of estimated tax and payments
N.Y. Tax Law § 1138— Determination of tax
N.Y. Tax Law § 1139— Refunds
N.Y. Tax Law § 1140— Remedies exclusive
N.Y. Tax Law § 1141— Proceedings to recover tax
N.Y. Tax Law § 1142— General powers of the tax commission
N.Y. Tax Law § 1142-a— Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
N.Y. Tax Law § 1143— Administration of oaths and compelling testimony
N.Y. Tax Law § 1144— Reference to tax
N.Y. Tax Law § 1145— Penalties and interest
N.Y. Tax Law § 1146— Returns to be secret
N.Y. Tax Law § 1147— Notices and limitations of time
N.Y. Tax Law § 1148— Deposit and disposition of revenue