Section 11-2204. Payment of tax and evidence of tax payment

Every owner of a
  motor  vehicle subject to tax hereunder shall pay the tax thereon to the
  commissioner of motor vehicles of the state of New York on or before the
  date upon which he or she registers or renews his  or  her  registration
  thereof  or  is  required  to  register or renew his or her registration
  thereof pursuant to section four hundred one of the vehicle and  traffic
  law.
    Notwithstanding  the provisions of section four hundred of the vehicle
  and traffic law to the contrary, the payment of  such  tax  shall  be  a
  condition precedent to the registration or renewal thereof of such motor
  vehicle  and  to  the  issuance  of  any certificate of registration and
  plates or removable tag specified in subdivision three of  section  four
  hundred  one and in sections four hundred three and four hundred four of
  the vehicle and traffic law, and no such  certificate  of  registration,
  plates  or  tag  shall  be  issued  unless  such  tax has been paid. The
  commissioner  of  motor  vehicles  shall  not   issue   a   registration
  certificate  for any motor vehicle for which the registrant's address is
  within any such city, except upon proof,  in  a  form  approved  by  the
  commissioner  of  motor vehicles, that such tax has been paid, or is not
  due, with respect to such  motor  vehicle.  The  commissioner  of  motor
  vehicles,  upon  the  payment of such tax or upon the application of any
  person exempt therefrom, shall furnish to each taxpayer paying the tax a
  receipt for such tax and to  each  such  taxpayer  or  exempt  person  a
  statement,  document or other form approved by the commissioner of motor
  vehicles pursuant to the last sentence, showing that such tax  has  been
  paid or is not due, with respect to such motor vehicle.