2006 New York Code - Refunds For Certain Unused Registrations.

 
    §  11-2207  Refunds for certain unused registrations. 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 one of section four  hundred  twenty-eight
  thereof,  the  amount of any tax paid pursuant to this chapter upon such
  registration shall also be refunded by the commissioner.