(a) The commissioner may modify the requirements to file returns and to pay or pay over tax or other moneys in section ten of this chapter, sections eleven hundred thirty-six and eleven hundred thirty-seven of this article and in such article twenty-nine, with respect to returns required to be filed under this article or pursuant to article twenty-nine of this chapter and taxes and moneys required to be paid or paid over under such sections ten and eleven hundred thirty-seven and article twenty-nine, by qualified persons authorized to collect tax under this subdivision, where the commissioner provides that any class of such persons shall pay or pay over such taxes or moneys to the commissioner of motor vehicles as agent of the commissioner.

(b) Any authorization granted pursuant to the opening paragraph of this subdivision shall be evidenced by a certificate issued by the commissioner and may be for a specified term; and, if such authorization is for a specified term, it shall be subject to renewal in accordance with rules promulgated by the commissioner. A qualified person to whom the commissioner has issued such a certificate shall display the certificate prominently at the place where such person performs such function or accepts such an application.

(c) In addition to the commissioner's authority in section eleven hundred thirty-four of this article, the commissioner may revoke or suspend the authority granted to a qualified person pursuant to this subdivision if such person fails to comply with any requirement of this article or article twenty-nine of this chapter or if the commissioner of motor vehicles advises the commissioner that such person is no longer certified to perform the functions described in the opening paragraph of this subdivision.

(d) In addition to any other general or specific authority under this article to make, adopt and amend rules, regulations, procedures and forms, the commissioner may make, adopt and amend rules, regulations, procedures and forms necessary for the proper administration of this subdivision, to ensure the integrity and qualifications of any person seeking authorization under the opening paragraph of this subdivision, and to ensure the proper collection, payment over and protection of taxes imposed and revenues to be obtained under this article and pursuant to the authority of article twenty-nine of this chapter, together with any related penalties and interest and moneys collected purportedly as tax.

(e) The commissioner of motor vehicles shall cooperate with the commissioner and provide such information and assistance as the commissioner requires, to enable the commissioner to carry out the commissioner's responsibilities under this article, article twenty-nine of this chapter and the purposes thereof; and the commissioner of motor vehicles shall require a qualified person authorized pursuant to the opening paragraph of this subdivision to file with either the commissioner of motor vehicles or the commissioner a bond issued by a surety company authorized to transact business in this state and approved by the superintendent of financial services as to solvency and responsibility, or other security acceptable to the commissioner, in such amounts as the commissioner may fix, to secure the payment or payment over of any tax, penalties or interest due or which may become due from such person under this article or pursuant to the authority of article twenty-nine of this chapter, as well as any moneys collected by such person purportedly as tax imposed by this article or pursuant to article twenty-nine.

(f) Nothing in this subdivision shall be construed to mean or provide that a person required to collect tax shall not be required to collect tax when such person sells a motor vehicle to a purchaser who seeks or may seek to register or submit an application for a certificate of title for such vehicle with another person authorized to collect tax pursuant to the opening paragraph of this subdivision. Where a person required to collect tax is the vendor of a motor vehicle, such person must collect any tax due from the purchaser without regard to the other provisions of this subdivision. 14. To issue a notice to a credit card issuer and, where applicable, the fuel distributor, and any government entity, as such terms are defined in subdivision (h) of section eleven hundred thirty-nine of this part, that, as of the date specified by the commissioner in such notice, the credit card issuer or fuel distributor shall no longer be eligible to apply for refunds or credit with respect to purchases of motor fuel or diesel motor fuel by such government entity, the government entity shall no longer be eligible to employ any other credit card issuer or fuel distributor pursuant to such subdivision (h) and no such claim for credit or refund will be allowed or paid in accordance with such subdivision (h), where the commissioner has determined that (a) the motor fuel or diesel motor fuel purchased through the use of the credit card issuer's credit card was not for the government entity's own use or consumption or (b) it is necessary for the proper enforcement of this article to issue such notice. The commissioner, in his or her discretion, may cancel or suspend the operation of such notice where the credit card issuer, fuel distributor, where applicable, and the government entity establish, to the commissioner's satisfaction, that appropriate steps have been undertaken to rectify the circumstances leading to the issuance of such notice. In such case, the commissioner will notify the credit card issuer or fuel distributor, where applicable, that the designated person will be eligible to apply for refunds or credits pursuant to subdivision (h) of section eleven hundred thirty-nine of this part in accordance with such terms as set forth by the commissioner. Nothing in this subdivision shall be deemed to affect the eligibility of the government entity to claim a refund or credit for tax paid on motor fuel or diesel motor fuel it purchased where such purchase qualifies for exemption pursuant to paragraph five of subdivision (b) of section eleven hundred sixteen of this article. Notwithstanding any other provision of law, if the credit card issuer, fuel distributor, where applicable, or government entity disputes any aspect of the notice issued pursuant to this subdivision:

(i) the credit card issuer, fuel distributor, where applicable, and the government entity who receive such a notice shall have the right to have the issuance of such notice reviewed by the commissioner or his or her designee by contacting the department at a telephone number or an address to be disclosed in the notice within ten days of the recipient's receipt of the notice. The recipient may present written evidence or arguments in support of its claim, or the recipient may appear at a scheduled conference with the commissioner or such designee to present oral arguments and written and oral evidence in support of such position. The commissioner or such designee is authorized to delay the effective date of the notice to enable the recipient to present further evidence or arguments in connection with the issuance of the notice. The commissioner or such designee shall cancel the notice if the commissioner or such designee is not satisfied by a preponderance of the evidence that the facts underlying such notice do not support the issuance of such notice.

(ii) except as provided for in paragraph (i) of this subdivision, the credit card issuer, fuel distributor or the government entity shall not have any right to a hearing under any other provision of this chapter to challenge the issuance of such notice. Rather, such determination shall be reviewable only by a proceeding under article seventy-eight of the civil practice law and rules, provided, however, that (A) such proceeding is commenced within four months of the date the commissioner issued such notice or, if such notice is disputed, within four months of the date the commissioner or such designee upholds such notice in whole or in part, (B) the credit card issuer, fuel distributor, where applicable, and any affected government entity are named as parties to the action, and (C) the only issue which may be considered by such review is whether such notice was within the discretion of the commissioner under this article. Such proceeding shall be instituted in Albany county. Upon the filing of such petition, the court shall have jurisdiction to set aside such notice or to dismiss the petition. The jurisdiction of the supreme court shall be exclusive and its order shall be final, subject to review by the appellate division of the supreme court and the court of appeals in the same manner and form and with the same effect as provided by law for appeal from a judgment in a special proceeding. All such proceedings for review shall be heard on the petition, transcript and other papers, and on appeal shall be heard on the record, without requirement of printing.

(15) To publish a list on the department's website of marketplace providers whose certificates of authority have been revoked and, if necessary to protect sales tax revenue, provide by regulation or otherwise that a marketplace seller who is a vendor will be relieved of the duty to collect tax for sales of tangible personal property facilitated by a marketplace provider only if, in addition to the conditions prescribed by paragraph two of subdivision (l) of section eleven hundred thirty-two of this part being met, such marketplace provider is not on such list at the commencement of the quarterly period covered thereby.