[§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]