N.Y. Tax Law § 1165: Administrative provisions

§ 1165. Administrative provisions. The taxes imposed by this article

shall be administered and collected in a like manner as and jointly with

the taxes imposed by sections eleven hundred five and eleven hundred ten

of article twenty-eight of this chapter. All of the provisions of such

article twenty-eight (except sections eleven hundred seven, eleven

hundred eight, eleven hundred forty-eight, and, for purposes of the tax

imposed by section eleven hundred sixty, section eleven hundred nine)

relating to or applicable to the administration, collection and review

of the taxes imposed by such sections eleven hundred five and eleven

hundred ten, including, but not limited to, the provisions relating to

definitions, exemptions, returns, personal liability for the tax,

collection of tax from the customer, collection of tax at the time of

registration of a motor vehicle and payment of tax by a person required

to file a return, shall apply to the taxes imposed by this article so

far as such provisions can be made applicable to the taxes imposed by

this article with such limitations as set forth in this article and such

modifications as may be necessary in order to adapt such language to the

taxes so imposed. Such provisions shall apply with the same force and

effect as if the language of those provisions had been set forth in full

in this article except to the extent that any provision is either

inconsistent with a provision of this article or is not relevant to the

taxes imposed by this article. For purposes of this article, any

reference in article twenty-eight to the tax or taxes imposed by such

article shall be deemed to refer to the taxes imposed by this article

also unless a different meaning is clearly required. Provided, further,

however, that the provisions of subdivision seven of section eleven

hundred eighteen of this chapter shall apply to the taxes on uses within

this state imposed by this article only in the event that the rate of

the retail sales or use tax paid, under the conditions described in such

subdivision seven, to any other state or jurisdiction within any other

state exceeds the aggregate rate of the compensating use tax imposed

under section eleven hundred ten of this chapter and any compensating

use tax imposed pursuant to the authority of article twenty-nine of this

chapter, and in such event only with respect to the difference between

the rate paid to such other state or jurisdiction thereof and such

aggregate rate. Provided, further, that for purposes of this article and

for articles twenty-eight and twenty-nine of this chapter, the

provisions of section eleven hundred seventeen of this chapter shall not

apply to the rental, as such term is defined in this article, of motor

vehicles and that the provisions contained in section eleven hundred

thirty-six of this chapter with respect to filing a part-quarterly

return monthly and section eleven hundred thirty-seven-A of this chapter

relating to returns and payments of estimated tax shall not apply to the

taxes imposed under this article.