Laws of New York (Last Updated: November 21, 2014) |
ADC New York City Administrative Code(NEW) |
Title 11. TAXATION AND FINANCE |
Chapter 20. SALES, EXCISE AND RELATED TAXES |
Subchapter 2. TAX ON MOTOR FUEL CONTAINING TETRA ETHYL LEAD |
Section 11-2036. Administration and collection
Latest version.
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1. The tax imposed by this title shall be administered and collected by the tax commission in the same manner as the taxes imposed by article twelve-A of the tax law, and all the provisions of article twelve-A of the tax law shall apply with respect to the tax imposed by this subchapter so far as the provisions of said article twelve-A can be made applicable to the tax imposed by this subchapter with such limitations as set forth in said article twelve-A and such modifications as may be necessary in order to adapt the language thereof to the tax imposed by this subchapter. 2. The tax commission shall make such provisions as it deems necessary for the joint administration and collection of the tax imposed by this subchapter and the taxes imposed by and authorized by article twelve-A of the tax law.