[ §279L-9] General excise tax; rental motor vehicle surcharge tax; collection.
66 words·~1 min read·
/hi/279l-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
[ §279L-9] General excise tax; rental motor vehicle surcharge tax; collection. The activity of peer-to-peer car-sharing shall be subject to general excise tax under chapter 237 and the rental motor vehicle surcharge tax pursuant to section 251-2(a); provided that the peer-to-peer car-sharing program shall be responsible for collecting and remitting any taxes and surcharges to the department of taxation. [L 2022, c 77, pt of §1]