N.Y. Comp. Codes R. & Regs. tit. 20 § 538.6

Current through Register Vol. 46, No. 25, June 18, 2024

Section 538.6 - Other obligations of parking facility operators

Tax Law, §§ 1142-A(c), (d), (f), 1147(b)

(a) The parking facility operator and its officers and employees shall cooperate with and shall not interfere with the commissioner, the department's authorized employee, or the agent of either of them while any of them conducts the walkabout described in section 538.5 of this Part.

(b) Each parking facility operator shall prominently display at each of the operator's parking facilities the poster described in section 538.5 of this Part which the department distributes to the operator.

(c) Each parking facility operator shall file, together with and as part of each of the operator's regular sales and compensating use tax returns, a separate schedule of information for each parking facility, in the manner prescribed by the department. A parking facility operator's regular sales and compensating use tax return shall be deemed incomplete and not filed unless each required separate schedule is filed with the return and all required information on each schedule required for each separate parking facility is completed and included with the return. Where the operator's return is so deemed as not filed, the statute of limitations limiting the time that the commissioner can assess additional sales and compensating use taxes does not begin to run and the commissioner can assess any such additional taxes for the period covered by the return against the operator at any time.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 538.6