N.Y.C. Admin. Code § 11-2207: § 11-2207 Refunds for certain unused registrations.

Whenever any fee or portion of a fee paid for the registration of a motor vehicle under the provisions of the vehicle and traffic law is refunded pursuant to the provisions of subdivision one of section four hundred twenty-eight thereof, the amount of any tax paid pursuant to this chapter upon such registration shall also be refunded by the commissioner.