ARTICLE

Special Tax On Peer-to-peer Car Sharing

N.Y. Tax Law § 1190— Definitions
N.Y. Tax Law § 1191— Imposition of state-wide peer-to-peer tax
N.Y. Tax Law § 1192— Imposition of metropolitan commuter transportation district tax
N.Y. Tax Law § 1193— Imposition of regional transportation tax
N.Y. Tax Law § 1194— Collection of tax
N.Y. Tax Law § 1195— Presumption
N.Y. Tax Law § 1196— Administrative provisions
N.Y. Tax Law § 1197— Deposit and disposition of revenue