Section 11-809.1. Collection of tax by commissioner of motor vehicles

a.
  Notwithstanding any provision of this chapter to the contrary,  the  tax
  imposed  by  this chapter on any commercial motor vehicle with a maximum
  gross weight of ten thousand pounds or less and on any motor vehicle for
  transportation of passengers, other than a medallion taxicab,  shall  be
  collected  by the commissioner of motor vehicles, provided that any such
  motor vehicle is registered or required to be registered pursuant to any
  provision of section four hundred one of the vehicle  and  traffic  law.
  The  owner  of  each such motor vehicle shall pay the tax due thereon to
  the commissioner of motor vehicles on or before the date upon which such
  owner registers or renews the registration of such motor vehicle  or  is
  required  to  register  or  renew  the  registration thereof pursuant to
  section four hundred one of the vehicle and traffic law.
    b. Notwithstanding any  provision  of  section  four  hundred  of  the
  vehicle and traffic law to the contrary, payment of the tax with respect
  to a motor vehicle described in subdivision a of this section 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 date tag in accordance with the vehicle and  traffic
  law  and  the  rules and regulations promulgated thereunder, and no such
  certificate of registration, plates or tag shall be issued  unless  such
  tax  has  been  paid.  If the registration period applicable to any such
  vehicle is a period of not less than two  years,  as  a  result  of  the
  application  of  the  provisions  of  paragraph c of subdivision five of
  section four hundred one  of  the  vehicle  and  traffic  law,  the  tax
  required  to  be  paid  pursuant to this section shall be the annual tax
  specified in section 11-802 of this chapter multiplied by the number  of
  years  in  the  registration period. The commissioner of motor vehicles,
  upon payment of the tax pursuant to this section 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 other taxpayer or exempt
  person  a  statement,  document  or  other  form   prescribed   by   the
  commissioner  of  motor vehicles, showing that such tax has been paid or
  is not due with respect to such motor vehicle.
    c. Notwithstanding the definition of the term "tax year" contained  in
  subdivision  fourteen of section 11-801 of this chapter, for purposes of
  the taxes payable to the commissioner of motor vehicles pursuant to this
  section, "tax year" shall  mean  the  twelve-month  registration  period
  applicable  to  the  subject motor vehicle under the vehicle and traffic
  law and, in the case of a registration period of  at  least  two  years,
  shall  mean  each  succeeding  twelve-month  period  falling within such
  registration period.
    d. Where the tax  imposed  by  this  chapter  has  been  paid  to  the
  commissioner  of  finance with respect to a motor vehicle for a tax year
  described in subdivision fourteen of section 11-801 of this chapter, and
  subsequent thereto but within such tax year the same taxpayer pays a tax
  to the commissioner of the motor vehicles with  respect  to  such  motor
  vehicle  pursuant  to this section, such taxpayer shall be entitled to a
  refund or credit from the commissioner of finance for the portion of the
  tax paid to the commissioner of finance which  is  attributable  to  the
  period  beginning  on  the  first day of the first tax year (as the term
  "tax year" is defined in subdivision c of this section)  for  which  the
  tax  is  paid  to  the  commissioner of motor vehicles and ending on the
  following May thirty-first, provided, however, that no  such  refund  or
  credit shall be allowed if the amount thereof is less than five dollars.
  Any  refund  or  credit to which a taxpayer is entitled pursuant to this
  subdivision shall be promptly refunded or credited, without interest, by
  the commissioner  of  finance,  and  the  commissioner  of  finance  may

  promulgate  such  rules  as  he  or she deems necessary to carry out the
  provisions of this subdivision. Any amount for  which  the  taxpayer  is
  entitled  to  a  refund  or  credit  pursuant to this subdivision may be
  allowed as a credit against the tax payable to the commissioner of motor
  vehicles  pursuant  to  this  section  to  the  extent and in the manner
  provided for in the  agreement  authorized  by  subdivision  k  of  this
  section.
    e. Whenever any fee or portion of a fee paid for the registration of a
  motor  vehicle  under  the  provisions of the vehicle and traffic law is
  refunded pursuant to the provisions  of  subdivision  one  or  one-a  of
  section four hundred twenty-eight thereof, the amount of any tax paid to
  the  commissioner  of  motor vehicles pursuant to this section upon such
  registration shall  also  be  refunded  by  the  commissioner  of  motor
  vehicles,  provided that where a fee is refunded pursuant to subdivision
  one-a of such section four hundred twenty-eight, the amount of tax to be
  refunded shall be limited to the tax paid  for  a  tax  year  commencing
  subsequent  to  the  end  of  the  first  twelve-month  period  of  such
  registration.
    f. Where the annual registration period  applicable  to  a  particular
  class  of  motor vehicle begins and ends on the same dates for all motor
  vehicles within such class, the tax payable to the commissioner of motor
  vehicles pursuant to this section with respect to a motor vehicle within
  such class which is registered or required to be  registered  after  the
  commencement  of such annual registration period shall be determined for
  such period as follows:
    1. If such motor vehicle is registered or required  to  be  registered
  before  the first day of the seventh month of such period, the tax shall
  be the amount specified in subdivision  a  of  section  11-802  of  this
  chapter.
    2. If such motor vehicle is registered or required to be registered on
  or  after  the  first day of the seventh month of such period but before
  the first day of the tenth month  of  such  period,  the  tax  shall  be
  one-half  of  the amount specified in subdivision a of section 11-802 of
  this chapter.
    3. If such motor vehicle is registered or required to be registered on
  or after the first day of the tenth month of such period, the tax  shall
  be one-fourth of the amount specified in subdivision a of section 11-802
  of this chapter.
    g.  The  provisions of subdivision b of section 11-808 of this chapter
  shall apply to this section with such modifications  or  adaptations  as
  are  necessary  to  carry out the purposes of this section and to ensure
  collection of the appropriate annual tax specified in subdivision  a  of
  section  11-802  of  this chapter, and with due regard to the respective
  responsibilities of the commissioner of finance and the commissioner  of
  motor  vehicles  under this section and to the definitions of "tax year"
  contained in subdivision c of this section and subdivision  fourteen  of
  section  11-801  of this chapter. The agreement between the commissioner
  of  finance  and  the  commissioner  of  motor  vehicles  authorized  by
  subdivision k of this section may contain such provisions concerning the
  division  of  responsibility for collection of the taxes imposed by this
  chapter and the granting of refunds or credits as  are  consistent  with
  this  section  and  subdivision b of section 11-808 of this chapter, and
  the commissioner of finance and the commissioner of motor  vehicles  may
  also adopt such rules as they deem necessary for such purposes.
    h.  Notwithstanding any provision of section 11-807 of this chapter to
  the contrary, at  the  time  a  tax  is  required  to  be  paid  to  the
  commissioner  of  motor  vehicles  pursuant  to this section, the person
  required to pay such tax shall file a return with  the  commissioner  of

  motor vehicles in such form and containing such information as he or she
  may  prescribe.  The  taxpayer's  application  for  registration  or the
  renewal  thereof  shall  constitute  the  return  required  under   this
  subdivision  unless  the  commissioner of motor vehicles shall otherwise
  provide by rule. A  return  filed  pursuant  to  this  subdivision  with
  respect  to  a motor vehicle for a tax year or years shall be in lieu of
  any return otherwise required to be filed with respect thereto  pursuant
  to section 11-807 of this chapter.
    i. In any case in which the tax imposed by this chapter is required to
  be  paid  to  the commissioner of motor vehicles but is not so paid, the
  commissioner of finance shall collect such tax and all of the provisions
  of this chapter relating to collection of taxes by the  commissioner  of
  finance shall apply with respect thereto.
    j.  Notwithstanding  any  provision  of  section  four  hundred of the
  vehicle and traffic law to the contrary, in those  cases  in  which  the
  commissioner of finance is responsible for collecting the tax imposed by
  this  chapter,  the  commissioner  of  motor  vehicles shall not issue a
  certificate of registration, plates or removable date tag for any  motor
  vehicle  subject  to  such tax with respect to which the commissioner of
  finance has notified the commissioner of motor vehicles  that  such  tax
  has  not  been  paid,  unless  the  registrant  submits 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.
    k.  The  commissioner of finance is hereby authorized and empowered to
  enter into an agreement with  the  commissioner  of  motor  vehicles  to
  govern  the  collection  of  the taxes imposed by this chapter which are
  required to be paid to the commissioner of motor  vehicles  pursuant  to
  this  section.  Such agreement shall provide for the exclusive method of
  collection, custody and remittal to the commissioner of finance  of  the
  proceeds  of any such tax; for the payment by the city of the reasonable
  expenses incurred by the department of motor vehicles in connection with
  the collection of any such tax; for the commissioner of  finance,  or  a
  duly  designated  representative,  upon  his  or  her  request, not more
  frequently than once in each calendar year at a time agreed upon by  the
  state  comptroller, to audit the accuracy of the payments, distributions
  and remittances to the city; and  for  such  other  matters  as  may  be
  necessary  and proper to effectuate the purposes of such agreement. Such
  agreement shall have the force and effect of a rule or regulation of the
  commissioner of motor vehicles and  shall  be  filed  and  published  in
  accordance with any statutory requirements relating thereto.
    l.  The  commissioner  of  motor  vehicles  shall  promptly notify the
  corporation counsel of the city of  any  litigation  instituted  against
  such  commissioner which challenges the constitutionality or validity of
  any provision of this chapter, or of the enabling act pursuant to  which
  it  was  adopted, or which attempts to limit or question the application
  of either such law, and such notification shall include  copies  of  the
  papers served upon such commissioner.
    m.  The commissioner of motor vehicles shall begin to collect taxes in
  accordance with the provisions of  this  section  at  such  time  as  is
  specified  in  the  agreement between the commissioner of motor vehicles
  and the commissioner of finance provided for in subdivision  k  of  this
  section.
    n.  In  addition  to  any  other powers granted to the commissioner of
  motor vehicles in this chapter or any other law, he  or  she  is  hereby
  authorized and empowered:
    1.  to adopt and amend rules appropriate to the carrying out of his or
  her responsibilities under this chapter;

    2. to  request  information  concerning  motor  vehicles  and  persons
  subject  to  the provisions of this chapter from the department of motor
  vehicles of any other state,  the  treasury  department  of  the  United
  States  or  the appropriate officials of any city or county of the state
  of  New York; and to afford such information to such department of motor
  vehicles, treasury department or officials of such city or  county,  any
  provision of this chapter to the contrary notwithstanding;
    3.  to  delegate  his  or her functions under this section to a deputy
  commissioner in the department of motor vehicles or any employee of such
  department or to any county clerk or other officer who acts as the agent
  of such commissioner in the registration of motor vehicles;
    4. to require all persons owning motor vehicles with respect to  which
  the  tax imposed by this chapter is payable to the commissioner of motor
  vehicles to keep such records as he or she may prescribe and to  furnish
  such information upon his or her request; and
    5. to extend, for cause shown, the time for filing any return required
  to  be  filed  with  the commissioner of motor vehicles for a period not
  exceeding sixty days.
    o. To the extent that any provision of this  section  is  in  conflict
  with any other provision of this chapter, the provisions of this section
  shall be controlling, but in all other respects such other provisions of
  this   chapter  shall  remain  fully  applicable  with  respect  to  the
  imposition, administration and collection of the taxes imposed  by  this
  chapter.