N.Y. Comp. Codes R. & Regs. tit. 15 § 15.8

Current through Register Vol. 46, No. 45, November 2, 2024

Section 15.8 - Duties of the city

(a) Determination of tax. If the tax or any part of it due under the local law is not paid to the commissioner when required, the amount of tax due shall be determined by the appropriate fiscal officer of the city from such information as may be available, including motor vehicle registrations and/or other facts. Notice of such determination shall be given to the person liable for the tax.

(b) Recovery of tax. Whenever any person shall fail to pay any tax, penalty or interest, proceedings to recover such monies shall be the responsibility of the city.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 15.8