N.Y. TAX Law § 502 — New York Code / Act TAX / Article 21 / Section 502
Highway use registration
Status: in_force

§ 502. Highway use registration. 1. a. Each carrier shall apply to the\ncommissioner for a certificate of registration for each motor vehicle\noperated or to be operated by such carrier on the public highways in\nthis state. Application shall be made upon a form prescribed by such\ncommissioner and shall set forth the gross and unloaded weight of each\nmotor vehicle, license plate information for each motor vehicle and such\nother information as the commissioner may require. Such weights shall be\nsubject to audit and approval by the commissioner. The commissioner\nshall issue a certificate of registration for each motor vehicle or a\nconsolidated certificate of registration for all or any portion of such\nvehicles of such carrier which shall contain such information and be in\nsuch form as the commissioner shall prescribe. In the case of the loss,\nmutilation or destruction of a certificate of registration, the\ncommissioner shall issue a duplicate thereof. Any such certificate of\nregistration shall not be transferable, except as hereinafter provided,\nand shall be valid until revoked, suspended or surrendered. Such\ncertificate of registration shall be maintained in the carrier's regular\nplace of business. In the event of an increase in the gross or unloaded\nweight of any motor vehicle subject to this article, application for a\ncorrected certificate of registration shall be made upon a form\nprescribed by such commissioner setting forth the previous gross or\nunloaded weight, the new gross or unloaded weight and such other\ninformation as the commissioner may require. In the event of a decrease\nin the gross or unloaded weight of any motor vehicle subject to this\narticle, application may be made for a corrected certificate of\nregistration in a similar manner, provided that any such application on\nthe basis of a decrease in the gross or unloaded weight of any motor\nvehicle may be made only during the month of January. In the event of a\ndecrease in the gross or unloaded weight of any motor vehicle subject to\nthis article, an application to cancel a certificate of registration on\nthe basis of such decrease may be made during any month. The corrected\ngross or unloaded weight shall be subject to audit and approval by the\ncommissioner. In the event of a change to the license plate information\nof any motor vehicle subject to this article, an application for a\ncorrected certificate of registration shall be made upon a form\nprescribed by the commissioner setting forth the previous license plate\ninformation, the new license plate information and such other\ninformation as the commissioner may require. Upon surrendering the\ncertificate of registration previously issued, the commissioner shall\nissue a corrected certificate of registration.\n  b. Every automotive fuel carrier shall apply to the commissioner for a\nspecial certificate of registration, in place of the certificate of\nregistration described in paragraph a of this subdivision, for each\nmotor vehicle operated or to be operated by such carrier on the public\nhighways in this state to transport automotive fuel. Provided, however,\na special certificate of registration shall not be required under this\nparagraph for a tractor or other self-propelled device which, except\nwith respect to the fuel in the ordinary fuel tank intended for its\npropulsion, transports automotive fuel solely by means of a trailer,\ndolly or other device drawn by such tractor or other self-propelled\ndevice if a certificate of registration prescribed by paragraph a of\nthis subdivision has been issued for the self-propelled device.\nApplication shall be made upon an application form prescribed by the\ncommissioner. The commissioner shall issue such special certificate of\nregistration for each motor vehicle listed in the application or a\nconsolidated certificate of registration for all or any portion of such\nvehicles of such carrier. All of the provisions of this article with\nrespect to certificates of registration shall be applicable to the\nspecial certificates of registration issued to automotive fuel carriers\nunder this paragraph as if those provisions had been set forth in full\nin this paragraph and expressly referred to the special certificates of\nregistration required by this paragraph except to the extent that any\nsuch provision is either inconsistent with a provision of this paragraph\nor not relevant to the certificates of registration required by this\nparagraph. Any certificate of registration shall not be transferable,\nand shall be valid until revoked, suspended or surrendered. Such special\ncertificate of registration shall be maintained in the carrier's regular\nplace of business. Nothing contained in this paragraph shall in any way\nexempt an automotive fuel carrier from payment of the taxes imposed\npursuant to this article.\n  c. In lieu of the certificate of registration provided for in\nparagraph a of this subdivision, but not in place of any certificate of\nregistration required by paragraph b of this subdivision, any carrier,\nexcept as hereinafter limited, may apply to the commissioner for a trip\ncertificate of registration for any motor vehicle to be operated by him\nor her on the public highways of this state. Application for the trip\ncertificate of registration shall be made on a form prescribed by the\ncommissioner, shall set forth the license plate information for each\nsuch motor vehicle and such information as the commissioner shall\nrequire. The application shall be accompanied by a fee of twenty-five\ndollars for each motor vehicle. Each trip certificate of registration\nshall be valid for a period of seventy-two hours from the time of its\nissuance. The issuance of a trip certificate of registration for a motor\nvehicle shall exempt the carrier from the requirement of filing returns\nand payment of the taxes imposed by section five hundred three of this\narticle on the operation of such motor vehicle for the effective period\nof the trip certificate of registration but no refund application may be\nfiled on account of trip certificate of registration applications.\nProvided, however, that in order for any person liable for the tax to\nclaim such exemption, such person must retain a copy of the trip\ncertificate of registration in his records for the complete period of\ntime required by section five hundred seven of this article. A carrier\nmay not apply for more than ten trip certificates of registration during\na single calendar year.\n  2. The commissioner, for cause, may deny a certificate of registration\nand suspend or revoke any certificate of registration issued by him or\nher, after an opportunity for a hearing has been afforded the carrier,\nprovided, however, that a certificate of registration may be denied,\nsuspended or revoked for failure to file a return as required by section\nfive hundred five of this article or for nonpayment of any monies due\nunder this article without a hearing. Such denial, suspension or\nrevocation of a certificate of registration for any motor vehicle of any\ncarrier shall automatically result in suspension or revocation of all\ncertificates of registration issued to such carrier, unless otherwise\nspecified by the commissioner. A violation of any of the provisions of\nthis article or of any rule or regulation of the commissioner\npromulgated under this article shall constitute sufficient cause for the\ndenial, suspension or revocation of a certificate of registration. The\nnonpayment of any monies due for any other tax or imposition which is\nadministered by the commissioner shall constitute sufficient cause for\nthe denial of a certificate of registration. Any such action by the\ncommissioner shall be reviewable under article seventy-eight of the\ncivil practice law and rules.\n  3. If the certificate of registration of any motor vehicle has been\nsuspended or revoked under this section the department of motor vehicles\nshall not thereafter reregister the motor vehicle or transfer the\nregistration of ownership thereof upon the records of the department of\nmotor vehicles until there is furnished to such department a certificate\nissued by the commissioner to the effect that such person has fully\ncomplied with the provisions of this article. The department of motor\nvehicles shall not reregister or transfer the registered ownership of\nany motor vehicle for which a certificate of registration has been\nissued under this article until there is furnished to it a certificate\nof tax clearance issued by the commissioner. Such certificate of tax\nclearance shall be issued after the payment of all monies due under this\narticle or after the payment of any such amount is secured to the\nsatisfaction of the commissioner.\n  4. Nothing herein contained shall be construed as authorizing motor\nvehicle weight limits in excess of those permitted by the vehicle and\ntraffic law.\n  5. For purposes of this section, monies due shall be considered to be\ndue if the monies have been assessed or finally determined to be due.\n  6. a. The commissioner may require the use of decals as evidence that\na carrier has a valid certificate of registration for each motor vehicle\noperated or to be operated on the public highways of this state as\nrequired by paragraph a of subdivision one of this section. If the\ncommissioner requires the use of decals, the commissioner shall issue\nfor each motor vehicle with a valid certificate of registration a decal\nthat shall be of a size and design and containing such information as\nthe commissioner prescribes. In the case of the loss, mutilation, or\ndestruction of a decal, the commissioner shall issue a new decal upon\nproof of the facts. The decal shall be firmly and conspicuously affixed\nupon the motor vehicle for which it is issued as closely as practical to\nthe registration or license plates and at all times be visible and\nlegible. No decal is transferable. A decal shall be valid until it\nexpires or is revoked, suspended, or surrendered.\n  b. The commissioner may require the use of special decals as evidence\nthat an automotive fuel carrier has a valid special certificate of\nregistration for each motor vehicle operated or to be operated on the\npublic highways of this state to transport automotive fuel as required\nby paragraph b of subdivision one of this section. If the commissioner\nrequires the use of special decals, the commissioner shall issue for\neach motor vehicle with a valid special certificate of registration a\nspecial decal that shall be distinctively colored and of a size and\ndesign and containing such information as the commissioner prescribes.\nIn the case of the loss, mutilation, or destruction of a special decal,\nthe commissioner shall issue a new special decal upon proof of the\nfacts. The special decal shall be firmly and conspicuously affixed upon\nthe motor vehicle for which it is issued pursuant to the rules and\nregulations prescribed by the commissioner to enable the easy\nidentification of the automotive fuel carrier certificate of\nregistration number and at all times be visible and legible. No special\ndecal is transferable and shall be valid until it expires or is revoked,\nsuspended, or surrendered.\n  c. The suspension or revocation of any certificate of registration\nissued under this article shall be deemed to include the suspension and\nrevocation of any decal issued under this subdivision.\n