Section 11-806. Registration

a. By July thirteenth, nineteen hundred sixty
  or, upon acquiring any motor vehicle subject to tax hereunder after such
  date, within two days of such acquisition, every owner shall  file  with
  the  commissioner  of finance a certificate of registration in such form
  as prescribed by the commissioner of finance.
    b. In order to determine whether motor vehicles are subject to the tax
  under  this  chapter  and  to  facilitate  administration   thereof   an
  information  registration  certificate  in such form as is prescribed by
  the commissioner of finance shall be  filed  with  the  commissioner  of
  finance by any person who owns or acquires:
    1. A motor vehicle of a type described in paragraph (a), (b) or (c) of
  subdivision  three of section 11-801 of this chapter which is registered
  in the city under the vehicle and traffic law or is used in the city  in
  connection with a business carried on within the city; or
    2.  A motor vehicle of the type described in paragraphs (a) and (b) of
  subdivision four of section 11-801 of this chapter which  is  registered
  in the city under the vehicle and traffic law or is used in the city.
    Such  an  information  registration certificate shall be filed by July
  thirteenth, nineteen hundred sixty or, if a motor  vehicle  is  acquired
  after  such date, within two days after such acquisition. An information
  registration certificate, however, need not be filed with respect to any
  motor vehicle for  which  a  registration  certificate  has  been  filed
  pursuant  to  subdivision a of this section. The commissioner of finance
  may, by regulation, provide that information  registration  certificates
  need  not  be  filed  with  respect  to  a type of motor vehicle or with
  respect to any general group within a type of motor vehicle.