N.Y. Comp. Codes R. & Regs. tit. 15 § 29.1
Section 1202 (c) of the Tax Law and section 401 (6)(d) of the Vehicle and Traffic Law permit the commissioner to enter into an agreement with the appropriate fiscal officer of a county to collect motor vehicle use taxes authorized by sections 1201 and 1202 of the Tax Law which are adopted by that county. Such agreement shall govern the administration and collection of the tax and shall have the force and effect and be filed and published as a rule or regulation of the commissioner. Sections 29.2 through 29.11 of this Part and the subdivision of section 29.12 of this Part appropriate for the specific county constitute the operative provisions of any such agreement or agreements entered into by the commissioner with the appropriate fiscal officer of the county or counties set forth in section 29.12 of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.1