Statute · New York Tax Law
N.Y. Tax Law § 1194 — Collection of tax
N.Y. Tax Law § 1194
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of…
Citator
N.Y. Tax Law § 1194 — Collection of tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1194. Collection of tax. The peer-to-peer car sharing program administrator shall collect the tax from the shared vehicle driver when collecting the gross receipts to which it applies. The tax shall be paid to the peer-to-peer car sharing program administrator as trustee for and on account of the state.