§ 1160 Special tax on passenger car rentals
§ 1165 Administrative provisions
§ 1166 Transitional provisions
§ 1166-A Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district
§ 1166-B Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district
§ 1167 Deposit and disposition of revenue

Terms Used In New York Laws > Tax > Article 28-A - Special Tax On Passenger Car Rentals

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Personal property: All property that is not real property.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.