Home/New York/Statutes/Law TAX: Tax/Art. 28-D: Special Tax On Peer-to-peer Car Sharing/§ 1194
New York Statutes

§ 1194 — Collection of tax

New York·Law TAX Tax·Art. 28-D Special Tax On Peer-to-peer Car Sharing
§ 1194. Collection of tax. The peer-to-peer car sharing program\nadministrator shall collect the tax from the shared vehicle driver when\ncollecting the gross receipts to which it applies. The tax shall be paid\nto the peer-to-peer car sharing program administrator as trustee for and\non account of the state.\n

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