New York Statutes

§ 1194 — Collection of tax

New York § 1194

JurisdictionNew York

Law TAXTax

Art. 28-DSpecial Tax On Peer-to-peer Car Sharing

This text of New York § 1194 (Collection of tax) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1194 (2026).

Text

  § 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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New York § 1194, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1194.