This article shall be known as the "Albany County Motor Vehicle
Use Tax Law."
When used in this article, the following terms shall have the
following meanings:
BUSES
Shall have the same meaning as defined in Vehicle and Traffic
Law § 104, as amended.
COMMISSIONER
The Commissioner of Management and Budget of the County of
Albany.
PASSENGER MOTOR VEHICLE
Any motor vehicle subject to the registration fee as provided
for in § 401, Subdivision 6, of the Vehicle and Traffic
Law.
SHERIFF
The Sheriff or his/her successor in office.
TRUCK
Shall have the same meaning as defined in Vehicle and Traffic
Law § 158, as amended.
A motor vehicle use tax pursuant to §§ 1202(a)
and (c) and 1201(e) of the Tax Law is hereby imposed in the following
manner:
A. A tax of $5 per annum for the use of passenger motor vehicles of
a type commonly used for noncommercial purposes owned by residents
of the County for each such vehicle weighing 3,500 pounds or less,
and a tax of $10 per annum for such vehicles in excess of 3,500 pounds.
B. A tax of $10 per annum for the use of trucks, buses and other such
commercial vehicles used principally in connection with a business
carried on within the County, except when owned and used in connection
with the operation of a farm by the owner or tenant thereof.
The tax imposed by this article shall not be imposed upon any
vehicle exempt from the registration fee pursuant to the Vehicle and
Traffic Law.
If a return required by this article is not filed or if a return
when filed is incorrect or insufficient or if a tax or any part thereof
due hereunder is not paid when required, the amount of tax due shall
be determined by the Commissioner of Motor Vehicles or by the County
Commissioner of the Department of Management and Budget, if designated
as his/her agent, from such information as may be obtainable, including
motor vehicle registration with the Department of Motor Vehicles of
the State of New York and/or other factors. Notice of such determination
shall be given to the person liable for the tax. Such determination
shall finally and irrevocably fix the tax unless the person against
whom it is assessed, within 30 days after the giving of notice of
such determination, shall apply to the Commissioner of Motor Vehicles
or to the County Commissioner of Management and Budget, if designated
as his/her agent, for a hearing or unless such Commissioner or agent,
as the case may be, of his/her own motion, shall redetermine the same.
After such hearing, the Commissioner of Motor Vehicles, if he/she
holds the hearing, or the County Commissioner of the Department of
Management and Budget, if the County Commissioner of Management and
Budget holds the hearing, shall give notice of the determination of
such application to the person against whom the tax is assessed. Such
determination shall be reviewable for error, illegality or unconstitutionality
or any other reason whatsoever by a proceeding under Article 78 of
the Civil Practice Law and Rules if application therefor is made to
the Supreme Court within four months after the giving of the notice
of such determination. A proceeding under Article 78 of the Civil
Practice Law and Rules shall not be instituted unless the amount of
any tax sought to be reviewed, with penalties and interest thereon,
if any, shall be first deposited with the Commissioner of Motor Vehicles
and there shall be filed with the Commissioner of Motor Vehicles an
undertaking, issued by a surety company authorized to transact business
in this state and approved by the Superintendent of Insurance of this
state as to solvency and responsibility, in such amount as a Justice
of the Supreme Court shall approve, to the effect that if such proceeding
be dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of the proceeding;
or at the option of the applicant, such undertaking filed with the
Commissioner of Motor Vehicles may be in a sum sufficient to cover
the taxes, penalties and interest thereon stated in such determination,
plus the costs and charges which may accrue against it in the prosecution
of the proceeding, in which event the applicant shall not be required
to deposit such taxes, penalties and interest as a condition precedent
to the application.
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 1 of § 428
thereof, the amount of any tax paid pursuant to this article upon
such registration shall also be refunded by the Commissioner of Motor
Vehicles.
In cases where a taxpayer has applied for a refund and has instituted
a proceeding under Article 78 of the Civil Practice Law and Rules
to review a determination adverse to such taxpayer on his/her application
for refund, the County Commissioner of the Department of Management
and Budget shall set up appropriate reserves to meet any decision
adverse to the County.
The remedies provided by §§
270-100 and
270-102 shall be exclusive remedies available to any person for the review of tax liability imposed by this article, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any action or proceeding other than a proceeding in the nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer, may proceed by declaratory judgment if he/she institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the Commissioner of Motor Vehicles prior to the institution of such suit and posts a bond for costs as provided in §
270-100 of this article.
In addition to the powers granted to the Commissioner of Motor
Vehicles in this article, he/she is hereby authorized and empowered:
A. To make, adopt and amend rules and regulations appropriate to the
carrying out of this article;
B. For cause shown, to remit penalties, and to compromise disputed claims
in connection with the taxes hereby imposed;
C. To request information concerning motor vehicles and persons subject
to the provisions of this article from the Department of Motor Vehicles
of any other state or the Treasury Department of the United States
or any city or county of the State of New York, and to afford such
information to such other state, Treasury Department, city or county,
any provision of this article to the contrary notwithstanding;
D. To delegate his/her functions hereunder to a Deputy Commissioner
in the Department of Motor Vehicles or any employee or employees of
his/her department;
E. To prescribe methods for determining the tax to keep such records
as he/she may prescribe and to furnish such information upon his/her
request;
F. To require all persons owning motor vehicles subject to tax to keep
such records as he/she may prescribe and to furnish such information
upon his/her request;
G. To request the Albany County Sheriff to assist in the enforcement
of the provisions of this article.
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Commissioner of Motor Vehicles, any officer or employee of the Department of Motor Vehicles, the County Commissioner of the Department of Management and Budget, any officer or employee of the Commissioner of the Department of Management and Budget's Office, any agent of the Commissioner of Motor Vehicles or any person who, pursuant to this section, is permitted to inspect any return or to whom a copy, an abstract or portion of any return is furnished or to whom any information contained in any return is furnished to divulge or make known in any manner any information contained in or relating to any return provided for by this article. The officers charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Commissioner of Motor Vehicles or the County Commissioner of the Department of Management and Budget in an action or proceeding under the provisions of this article or on behalf of any party to an action or proceeding under the provisions of this article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of and may admit in evidence so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. The Commissioner of Motor Vehicles or the County Commissioner of the Department of Management and Budget, if designated as his/her agent, may nevertheless publish a copy or a summary of any determination or decision rendered after a formal hearing held pursuant to §
270-100 or
270-102 of this article. Nothing herein shall be construed to prohibit the delivery to a person or his/her duly authorized representative of a certified copy of any return filed by him/her pursuant to this chapter or of the receipt, document or other form issued pursuant to §
270-98 of this article or a duplicate copy thereof, nor to prohibit the delivery of such a certified copy of such return or any information contained in or relating thereto to the United States of America or any department thereof, the State of New York or any department thereof or the County of Albany or any department thereof, provided that the same is required for official business, nor to prohibit the inspection for official business of such returns by the County Attorney or other legal representatives of the County or by the District Attorney, nor to exhibit the publication of statistics so classified as to prevent the identification of particular returns or items thereof.
The Commissioner of Motor Vehicles is hereby authorized to designate the Albany County Commissioner of the Department of Management and Budget as his/her agent to exercise any or all of his/her functions and powers specified or provided for in § 270-99D and in §§
270-100,
270-102,
270-105,
270-107,
270-108 and
270-110 of this article. Where the County Commissioner of the Department of Management and Budget has been so designated as agent, the County Commissioner of the Department of Management and Budget, in addition to the powers elsewhere granted to him/her in this article, is hereby authorized and empowered:
A. To delegate such functions and powers to any employee or employees
of the Commissioner of the Department of Management and Budget's Office;
B. For cause shown, to remit penalties and to compromise disputed claims
in connection with the taxes hereby imposed;
C. To request information concerning motor vehicles and persons subject
to the provisions of this article from the Department of Transportation
of the United States or any city or county of the State of New York,
and to afford such information to such other state, treasury department,
city or county, any provision of this article to the contrary notwithstanding;
D. To request the Sheriff's Department of the County to assist in the
enforcement of the provisions of this article.
The County Commissioner of the Department of Management and
Budget is hereby authorized and empowered to enter into an agreement
with the Commissioner of Motor Vehicles to govern the administration
and collection of the taxes imposed by this article, which agreement
shall provide for the exclusive method of collection of such taxes,
custody and remittal of the proceeds of such tax; for the payment
by the County of the reasonable expenses incurred by the Department
of Motor Vehicles in collecting and administering such tax; and for
the audit, upon request of the County Commissioner of the Department
of Management and Budget, or his/her delegate, of the accuracy of
the payment distributions and remittances to the County Commissioner
of the Department of Management and Budget pursuant to the provisions
of this article, to be conducted at a time agreed upon by the State
Comptroller and to be allowed not more frequently than once in each
calendar year. Such agreement shall have the force and effect of a
rule or regulation of the Commissioner of Motor Vehicles and shall
be filed and published in accordance with any statutory requirements
relating thereto.
The Commissioner of Motor Vehicles shall promptly notify the
County Attorney of any litigation instituted against him/her which
challenges the constitutionality or validity of any provision of this
article or which attempts to limit or question the applicability of
such law, and such notification shall include a copy of the papers
served upon him/her.
All revenues resulting from the imposition of the tax under
this article shall be paid into the treasury of the County and shall
be credited to and deposited in the general fund of the County. Such
funds shall be used to offset ongoing County highway operational costs.