Section 11-2052. Administration and collection; penalties; refunds

(a) The
  taxes  imposed by this subchapter shall be administered and collected by
  the tax commission in the same manner as the taxes  imposed  by  article
  twenty-eight  of  the  tax  law  are  administered and collected by such
  commission. All of  the  provisions  of  such  article  relating  to  or
  applicable  to the administration and collection of the taxes imposed by
  that article shall apply  to  the  taxes  imposed  by  this  subchapter,
  including  section  eleven  hundred  one  and  sections  eleven  hundred
  thirty-one through eleven hundred forty-seven, with the same  force  and
  effect  as  if  those provisions had been incorporated in full into this
  subchapter and had expressly referred  to  the  taxes  imposed  by  this
  subchapter,  except  to  the  extent that any provisions of such article
  twenty-eight  are  either  inconsistent  with  a   provision   of   this
  subchapter,  or  of  article  twenty-nine  of  the  tax  law, or are not
  relevant to this subchapter or to article twenty-nine of  the  tax  law.
  For  purposes  of  this  subchapter,  the  term "tax" in part IV of such
  article twenty-eight shall include the taxes imposed by this subchapter.
    (b) Notwithstanding subdivision (a)  of  this  section  or  any  other
  provision  of  law to the contrary, the tax commission shall, subject to
  such terms and conditions as it may consider necessary, delegate to  the
  commissioner   of  finance  the  power  and  authority  to  develop  and
  administer reasonable and necessary procedures,  including  the  use  of
  exemption  certificates  for  presentation  to  vendors, for determining
  entitlement to exemption from  tax  under  subdivision  (d)  of  section
  11-2051 of this subchapter, and to prescribe, subject to the approval of
  the  tax  commission, rules and regulations necessary and appropriate in
  carrying out such responsibilities.
    (c) Any person who, in violation of any provision of  subdivision  (d)
  of  section  11-2051  of this code or any rule or regulation promulgated
  thereunder, obtains or uses a certificate of exemption relating  to  the
  exemption  allowed by such subdivision, shall, if such violation was due
  to negligence or intentional disregard of  such  provision  or  rule  or
  regulation  (but  without intent to defraud), be liable for a penalty of
  not more than one hundred dollars for each such violation, and, if  such
  violation  was  due  to  fraud, be liable for a penalty of not more than
  five hundred dollars  for  each  such  violation.  The  commissioner  of
  finance shall have the power, in his or her discretion, to waive, reduce
  or  compromise  any  penalty  imposed  pursuant to this subdivision. The
  penalties authorized by this subdivision shall be  in  addition  to  any
  penalty  provided  by  section eleven hundred forty-five of the tax law,
  and shall be paid and disposed of, and, if unpaid, shall be  determined,
  assessed,  collected  and  enforced,  in  the  same  manner as the taxes
  imposed by this subchapter.
    (d)  Notwithstanding  subdivision  (d)  of  section  11-2051  of  this
  subchapter,  section  eleven  hundred  thirty-nine of the tax law or any
  other provision of law to the contrary, an individual resident shall not
  be entitled to a refund or credit with respect  to  any  amount  of  tax
  which  was  paid  to a vendor prior to the date such individual resident
  presented to the vendor a valid certificate of exemption from such tax.
 
    * NB Amended Ch. 330/85 § 3, language juxtaposed per Ch. 907/85 § 14