N.Y. TAX Law § 501 — New York Code / Act TAX / Article 21 / Section 501
Definitions
Status: in_force

§ 501. Definitions. As used in this article: 1. "Person" shall include\nan individual, co-partner, limited liability company, society,\nassociation, corporation, joint stock company, lessee, and any\ncombinations of individuals; an executor, administrator, receiver,\ntrustee or other fiduciary.\n  2. (a) "Motor vehicle" shall include any automobile, truck, tractor or\nother self-propelled device, having a gross weight in excess of eighteen\nthousand pounds, or any truck having an unloaded weight in excess of\neight thousand pounds, or any tractor, having an unloaded weight in\nexcess of four thousand pounds, which is used upon the public highways\notherwise than upon fixed rails or tracks.\n  (b) For purposes of section five hundred two of this article, in the\ncase of an automotive fuel carrier, a "motor vehicle" shall, in addition\nto every motor vehicle defined in paragraph (a) of this subdivision,\ninclude any trailer, semi-trailer, dolly, or other device drawn thereby\nhaving a gross weight, alone, or in combination with any other motor\nvehicle, trailer, semi-trailer, dolly or other device, in excess of\neighteen thousand pounds, which is used upon the public highways\notherwise than upon fixed rails or tracks.\n  (c) "Motor vehicle" shall not include, however, a road roller, tractor\ncrane, truck crane, power shovel, road building machine, snow plow, road\nsweeper, sand spreader or well driller; nor shall it include an omnibus\nexcept for purposes of the additional tax imposed by section five\nhundred three-a of this article.\n  3. "Vehicular unit" shall mean a motor vehicle alone or in combination\nwith any other motor vehicle, trailer, semi-trailer, dolly, or other\ndevice drawn thereby.\n  4. "Gross weight" shall mean the unloaded weight of the motor vehicle\nplus the unloaded weight of the heaviest motor vehicle, trailer,\nsemi-trailer, dolly or other device to be drawn by such motor vehicle\n(determined in a manner similar to the method for determining the\nunloaded weight of a motor vehicle) plus the weight of the maximum load,\nexclusive of the weight of the driver and his helper, to be carried or\ndrawn by such motor vehicle.\n  5. "Carrier" shall include any person having the lawful use or\ncontrol, or the right to the use or control of any vehicular unit in\nthis state.\n  6. "Public highway" shall include any public highway, street, avenue,\nroad, public place, public driveway or any other public way; provided,\nhowever, that the term "public highway" as used in sections five hundred\nthree and five hundred three-b of this article shall not include any\nportion of the thruway for which a fee, rental or charge for the use\nthereof, has been made by the thruway authority pursuant to the\nprovisions of title nine of article two of the public authorities law.\n  7. "Unloaded weight" shall mean the actual weight of the motor\nvehicle, which includes all equipment necessary for the performance of\nthe function of the vehicle as a vehicle, necessary for the safety of\nthe vehicle, permanently attached to the vehicle, used exclusively for\nthe protection of the load carried by the vehicle or used exclusively\nfor the loading or unloading of the vehicle.\n  8. "Automotive fuel carrier" shall mean any carrier engaged in\ntransporting automotive fuel.\n  9. "Automotive fuel carriers manifest" shall mean a detailed record of\nall automotive fuel transported by an automotive fuel carrier. Such\nmanifest shall contain such information as prescribed by the tax\ncommission pursuant to rules and regulations, and shall include the\nlocation, name, and any license, registration or permit identification\nnumbers of any distributor, filling station or person from which such\nautomotive fuel is transported and to which such automotive fuel is\ndelivered. Such manifest shall include for each such location the total\nquantity of automotive fuel transported therefrom or delivered thereto\nand any taxes paid or collected thereon pursuant to or authorized\npursuant to this chapter. The term "distributor" shall have the same\nmeaning as it has for purposes of article twelve-A of this chapter,\nexcluding persons who are not required pursuant to section two hundred\neighty-two-a to pay the tax imposed thereby. The term "filling station"\nshall mean any place, location or station where automotive fuel is\noffered for sale to a purchaser of such fuel, to be delivered directly\nto a vehicle propelled by any power other than muscular.\n  10. "Automotive fuel" shall mean, solely for purposes of this article,\ndiesel motor fuel as defined in subdivision fourteen of section two\nhundred eighty-two of this chapter and motor fuel as defined in\nsubdivision two of section two hundred eighty-two of this chapter.\n