N.Y. VAT Law § 399-N

This is the official text of N.Y. VAT Law § 399-N, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Regulations

Official statutory text

* § 399-n. Regulations. 1. The commissioner is authorized and directed\nto promulgate any rules and regulations necessary to implement the\nprovisions of this article and to insure that internet, and other\ntechnology as approved by the commissioner, delivered accident\nprevention courses established pursuant to this article can validate:\nstudent identity at registration and throughout the course;\nparticipation throughout the course; that the time requirements are met;\nand successful completion of the course. Provided, however, that any\nrules and regulations promulgated pursuant to this article shall not\nstipulate any particular location for delivery of an accident prevention\ncourse or limit the time of day during which such course may be taken.\n 2. The commissioner is authorized to impose a fee upon each accident\nprevention course sponsoring agency approved for participation in the\npilot program, which shall not exceed eight dollars for each student who\ncompletes an accident prevention course by means of the pilot program\nestablished pursuant to this article.\n * NB Repealed April 1, 2028\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.