reglab/housing_qa huggingface dataset:
NY Tax L § 504 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 504 - Exemptions.

§  504.  Exemptions. The provisions of this article shall not apply to any vehicular unit:   1. Operating over  a  rural  route  and  engaged  exclusively  in  the transportation of United States mail under contract.   2.  Owned  and  operated  by the United States, the state or any other state or any county, city, town or municipality in this  state,  or  any other state or by any agency or department thereof.   3. (a) Operated by a farmer or by a person that bears the relationship to  such  farmer described in paragraph (b) of this subdivision and used exclusively by such farmer or such person in transporting such  farmer's own  agricultural  commodities  and  products,  pulpwood  or  livestock, including the packed, processed, or manufactured products thereof,  that were originally grown or raised on such farmer's farm, lands or orchard, or  when  used to transport supplies and equipment to such farmer's farm or orchard that are consumed and used thereon or when operated  by  such farmer  or  such  person  in  transporting  farm  products  from  a farm contiguous to such farmer's farm.  (b) The relationship to such farmer as referenced in paragraph (a)  of this subdivision, shall include:  (i)   members  of  a  family,  including  spouses,  ancestors,  lineal descendants, brothers and sisters (whether by the whole or half  blood), and   entities   related  to  such  a  family  member  as  described  in subparagraphs (ii) through (iv) of this paragraph;  (ii) a shareholder and a corporation more than fifty  percent  of  the value  of the outstanding stock of which is owned or controlled directly or indirectly by such shareholder;  (iii) a partner and a partnership  more  than  fifty  percent  of  the capital  or profits interest in which is owned or controlled directly or indirectly by such partner;  (iv) a beneficiary  and  a  trust  more  than  fifty  percent  of  the beneficial  interest  in  which  is  owned  or  controlled  directly  or indirectly by such beneficiary;  (v) two or more corporations, partnerships, associations,  or  trusts, or  any  combination  thereof,  which  are  owned  or controlled, either directly or indirectly, by the same person, corporation or other entity, or interests; and  (vi) a grantor of a trust and such trust.   4. Where the motor vehicle has a gross  weight  of  eighteen  thousand pounds  or  less until such time as an election applicable to such motor vehicle is filed to  compute  the  tax  under  the  method  provided  in subdivision three of section five hundred three of this chapter.   5.  Used  exclusively  in  the  transportation  of household goods (as defined by the commissioner of  transportation  of  this  state  or  the interstate  commerce  commission)  by  a  carrier under authority of the commissioner of transportation  of  this  state  or  of  the  interstate commerce commission.   6.  Owned  and  operated  by  any  fire  company or fire department as defined in section three of the volunteer firefighters' benefit law.
NY Tax L § 505 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 505 - Returns.

§  505.  Returns.  Every  carrier  subject  to  this article and every   carrier to whom a certificate of registration was issued shall  file  on   or before the last day of each month a return for the preceding calendar   month  where  a carrier's total tax liability under this article for the   preceding calendar  year  exceeded  twelve  thousand  dollars.  Where  a   carrier's  total  tax  liability  under  this  article for the preceding   calendar year did not exceed twelve thousand dollars or where a  carrier   was  not  subject  to  such  tax in the preceding calendar year, returns   shall be filed quarterly, on or before the  last  day  of  the  calendar   month  following  each  of the calendar quarters: January through March,   April through June, July through September and October through December.   Provided, however, if the commissioner consents thereto in writing,  any   carrier may file a return on or before the thirtieth day after the close   of  any different period, if the carrier's books are regularly kept on a   periodic basis other than a calendar month or quarter. The  commissioner   may  permit  the  filing  of  returns  on  an annual basis, provided the   carrier was subject to the tax under  this  article  during  the  entire   preceding calendar year and the carrier's total tax liability under this   article for such year did not exceed twelve hundred dollars. Such annual   returns  shall  be  filed  on  or  before  January  thirty-first  of the   succeeding calendar year. Returns shall be filed with  the  commissioner   on forms to be furnished by such commissioner for such purpose and shall   contain such data, information or matter as the commissioner may require   to  be  included  therein. The fact that a carrier's name is signed to a   filed return shall be prima facie evidence for  all  purposes  that  the   return was actually signed by such carrier. The commissioner may grant a   reasonable  extension  of  time  for  filing returns whenever good cause   exists and may waive the filing of returns if a carrier is  not  subject   to the tax imposed by this article for the period covered by the return.   Every  return  shall  have annexed thereto a certification to the effect   that the statements contained therein are true.
NY Tax L § 506 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 506 - Payment of Tax.

§  506. Payment of tax. 1. At the time of filing a return, as required by this article, each carrier shall pay to the tax  commission  the  tax imposed  by this article for the period covered by such return. Such tax shall be due and payable at the time of  filing  the  return  or,  if  a return  is  not  filed  when due, on the last day on which the return is required to be filed.    The  tax  commission  may  grant  a  reasonable extension of time for paying the tax whenever good cause exists.   2. The fees, taxes, penalties and interest accruing under this article shall  constitute  a  lien  upon  all motor vehicles and vehicular units which are owned by such carrier or of which he has  the  lawful  use  or control.  The  lien  shall  attach  at the time of operation of any such motor vehicle or vehicular unit  within  this  state  and  shall  remain effective until the fees, taxes, penalties and interest are paid, or the motor  vehicle  or vehicular unit is sold for the payment thereof.  Such liens shall be paramount to all  prior  liens  or  encumbrances  of  any character  and  to  the rights of any holder of the legal title in or to any such motor vehicle or vehicular unit, provided, however, that:   a. No lien for any additional tax assessed pursuant  to  this  article shall  be  enforceable against any motor vehicle or vehicular unit which prior to such assessment had been transferred in good faith  to  a  bona fide transferee for value.   b.  The  lien  of  such  tax  shall  be  subject  to  the  lien of any indebtedness  secured  by  a  chattel  mortgage  or  conditional   sales agreement existing against such motor vehicle or vehicular unit previous to the time when such tax became a lien, if:  (1)  Such  indebtedness was incurred in good faith to secure a portion of the purchase price of such motor vehicle or vehicular unit, and  (2) Such indebtedness is secured by a chattel mortgage or  conditional sales agreement duly filed as required by law, and  (3)  Such  chattel  mortgage  or  conditional  sales agreement was not given, directly or indirectly, to any  officer  or  stockholder  of  the corporation  owning  or  having  the lawful use or control of such motor vehicle or vehicular unit, whether  as  a  purchase  money  mortgage  or otherwise.   The  lien  of such tax shall be enforceable, however, as to any equity after the encumbrance of such  chattel  mortgage  or  conditional  sales agreement.  In  the  event  a motor vehicle or vehicular unit subject to such tax lien is repossessed by a chattel  mortgagee  or  a  conditional vendor  such motor vehicle or vehicular unit shall not be sold at public or private sale unless at least five days notice of the time  and  place of  such  sale  is  served by registered mail upon the tax commission in Albany.
NY Tax L § 507 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 507 - Records.

§  507.  Records.  Every  carrier  subject  to  this article and every   carrier to whom a certificate of registration was issued  shall  keep  a   complete  and  accurate daily record which shall show the miles traveled   in this state by each vehicular unit and such other information  as  the   commissioner  may  require.  Such  records  shall  be kept in this state   unless the commissioner consents to their removal and shall be preserved   for a period of four years and be open for inspection at any  reasonable   time upon the demand of the commissioner.
NY Tax L § 508 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 508 - Responsibility of Owner.

§  508.  Responsibility of owner. In those instances where the carrier   is not the owner of the vehicular unit, the owner may  file  the  return   and  maintain  the record required by section five hundred five and five   hundred seven, and shall  be  jointly  and  severally  liable  with  the   carrier for the payment of tax required under section five hundred six.
NY Tax L § 512-A (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 512-A - Admissibility of Weigh Slips.

§  512-a.  Admissibility  of  weigh  slips.  An official weigh slip or   ticket issued and certified by any truck weigher in the  employ  of  the   department  of transportation or by any duly licensed weigh master shall   constitute prima facie evidence of the information therein set forth and   of the operation of the vehicle therein described upon a public  highway   and shall be admissible before any court in any civil proceeding.
NY Tax L § 513 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 513 - Refunds.

§  513.  Refunds.  Whenever  the commissioner shall determine that any   monies received under the provisions of this article were paid in error,   he may cause the same to be refunded  or  credited,  with  interest,  in   accordance  with  such rules and regulations as he may prescribe, except   that no interest shall be allowed or paid if the amount thereof would be   less than one dollar. Such interest shall be at the overpayment rate set   by the commissioner pursuant to subdivision twenty-sixth of section  one   hundred  seventy-one  of this chapter, or if no rate is set, at the rate   of six percent per annum,  from  the  date  when  the  tax,  penalty  or   interest  to  be  refunded  or credited was paid to a date preceding the   date of the refund check by  not  more  than  thirty  days.    Provided,   however,  that for the purposes of this section, any tax paid before the   last day prescribed for its payment shall be deemed to have been paid on   such last day. Such moneys received under the provisions of this article   which the commissioner shall  determine  were  paid  in  error,  may  be   refunded  or  credited out of funds in the custody of the comptroller to   the credit of such taxes provided an application therefor is filed  with   the  commissioner  within four years from the time the erroneous payment   was made, except if an agreement under the provisions  of  section  five   hundred  ten  (extending  the period for determination of tax imposed by   this article) is made within the four-year period for the filing  of  an   application  for  refund  provided  for  in this section, the period for   filing an application for refund shall not expire prior  to  six  months   after  the  expiration of the period within which a determination may be   made pursuant to the agreement or any extension thereof.
NY Tax L § 515 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 515 - Disposition of Revenues.

§  515.  Disposition  of  revenues. All taxes, interest, penalties and   fees collected or received pursuant to this article shall  be  deposited   daily  in  one  account  with  such responsible banks, banking houses or   trust companies as may be designated by  the  comptroller,  and  to  the   credit of the comptroller on account of the dedicated highway and bridge   trust  fund  established  pursuant to section eighty-nine-b of the state   finance law. Such an account may be established in one or more  of  such   depositories and such deposits shall be kept separate and apart from all   other moneys in the possession of the comptroller. The comptroller shall   require adequate security from all such depositories.Of  the  revenues  so  deposited,  the comptroller shall retain in his   hands such amount as  the  commissioner  of  taxation  and  finance  may   determine  to  be  necessary  for refunds or reimbursements of the taxes   collected or received pursuant to this article to which taxpayers  shall   be  entitled  under  the provisions of this article, out of which amount   the comptroller shall pay any refunds or  reimbursements  of  the  taxes   collected  or received pursuant to this article to which taxpayers shall   be entitled under such provisions. The comptroller, after reserving  the   amount  to  pay  such refunds or reimbursements, shall, on or before the   last day of each month, pay the balance  of  the  revenue  so  deposited   during  such  month  into  the  dedicated  highway and bridge trust fund   established pursuant to section eighty-nine-b of the state finance law.Notwithstanding the foregoing or any other law to  the  contrary,  the   comptroller  shall  deposit  all  monies  collected  on  account  of the   registration fees imposed pursuant to section  five  hundred  two-a  and   subdivision  eight of section five hundred nine of this article into the   highway use tax administration account established pursuant  to  section   ninety-nine-y  of  the  state  finance law. The monies deposited in such   account shall be available to the commissioner for the costs of  issuing   the  certificates of registration and highway use tax decals required by   this article and for any other costs of administering the provisions  of   sections  five  hundred two, five hundred two-a and five hundred nine of   this article. Any moneys not used in a given year shall be  returned  to   such  account and be added to the total funds available for disbursement   in the succeeding year.
NY Tax L § 521 (2021)
2021 New York Laws TAX - Tax Article 21-A - Tax on Fuel Use 521 - Definitions.

§  521.  Definitions.  For  purposes  of  this  article, the following definitions shall apply unless a different meaning is clearly required:  (a)  "Person"  shall  include  an  individual,  co-partner,   society, association,   corporation,   joint   stock  company,  lessee,  and  any combinations  of  individuals;  an  executor,  administrator,  receiver, trustee or other fiduciary.  (b)  Qualified  motor  vehicle.  (1) "Qualified motor vehicle" means a vehicle, other than a recreational vehicle, used, designed or maintained for transportation of persons or property and:  (i) Having two axles and a gross vehicle weight  or  registered  gross vehicle weight exceeding twenty-six thousand pounds; or  (ii) Having three or more axles regardless of weight; or  (iii)  Is  used  in  combination,  when the weight of such combination exceeds twenty-six thousand pounds gross vehicle weight.  (2) "Recreational vehicle" means vehicles such as motor homes,  pickup trucks  with  attached  campers,  and  buses  when  used exclusively for personal pleasure by individuals. In order to qualify as a  recreational vehicle,  the  vehicle shall not be used in connection with any business endeavor.  (c) "Carrier" shall include  any  person  having  the  lawful  use  or control,  or  the  right  to  the  use or control of any qualified motor vehicle in this state.  (d) "Public highway" shall include any public highway, street, avenue, road, public place, public driveway or any other public way.
NY Tax L § 525 (2021)
2021 New York Laws TAX - Tax Article 21-A - Tax on Fuel Use 525 - Exemptions.

§  525.  Exemptions. (a) General. The provisions of this article shall not apply to any qualified motor vehicle:  (1) Which is a road roller, tractor crane, truck crane, power  shovel, road  building  machine,  snow plow, road sweeper, sand spreader or well driller.  (2) Which is described in section five hundred four of  this  chapter, except subdivision four of such section.  (b)  Omnibus carriers. (1) An omnibus carrier shall not be required to apply for a license and decal or decals for a  qualified  motor  vehicle which  is an omnibus operated on a public highway in this state; except, if  the  commissioner  enters  into  a   cooperative   agreement   under subdivision  (b)  of  section five hundred twenty-eight of this article, the commissioner may, pursuant to such agreement, require such a carrier to be licensed and obtain such decal or decals with respect  to  such  a vehicle.  (2)  The  taxes  imposed by this article shall not apply to motor fuel and diesel motor fuel used by an omnibus carrier in the operation of  an omnibus  in  local  transit  service  in  this state, as described under paragraph (d) of subdivision three of section two hundred  eighty-nine-c of  this  chapter,  pursuant  to a certificate of public convenience and necessity issued by the commissioner of transportation of this state  or by  the  interstate commerce commission of the United States or pursuant to a contract, franchise or consent between  such  carrier  and  a  city having  a population of more than one million inhabitants, or any agency of such city.  (c) Effect of cooperative agreement. Notwithstanding subdivisions  (a) and  (b) of this section, in the event that the commissioner enters into a cooperative agreement under subdivision (b) of  section  five  hundred twenty-eight  of  this article, the commissioner may issue a license and decal or decals with respect to qualified motor  vehicles  described  in subdivisions  (a)  and (b) of this section which are based in this state for the purpose of reporting and payment of tax imposed by other  member jurisdictions with respect to such qualified motor vehicles.
NY Tax L § 526 (2021)
2021 New York Laws TAX - Tax Article 21-A - Tax on Fuel Use 526 - Returns and Payment of Tax.

§  526. Returns and payment of tax. (a) Returns. Every carrier subject to this article and every carrier to whom a  license  was  issued  shall file a return quarterly, on or before the last day of the calendar month immediately  following  the  close  of  each  of  the calendar quarters: January through March, April through June, July  through  September  and October  through  December.  Provided, however, the commissioner may, if the commissioner deems it necessary in order to insure  the  payment  of the  taxes  imposed  by  this  article  or  to comply with a cooperative agreement with other jurisdictions  pursuant  to  section  five  hundred twenty-eight  of  this article, require returns to be made at such times and covering such  periods  as  the  commissioner  may  deem  necessary. Returns  shall  be  filed on forms required by the commissioner for such purpose and shall contain such  information  and  certification  as  the commissioner may require, including any information required pursuant to a cooperative agreement pursuant to section five hundred twenty-eight of this  article.  The  fact that an individual's name is signed to a filed return shall be prima facie evidence for all purposes  that  the  return was  actually  signed  by  such  individual  and that such individual is authorized to sign on behalf of the carrier.  (b) Payment of tax. At the time of filing a  return,  as  required  by this article, each carrier shall pay the tax imposed by this article for the  period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due,  on the last day on which the return is required to be filed.  (c)  Extensions.  The commissioner may grant a reasonable extension of time for filing returns or paying the tax whenever good cause exists and may waive the filing of returns if a carrier is not subject to  the  tax imposed by this article for the period covered by the return.  (d)  Leases.  In those instances where the carrier is not the owner of the qualified motor vehicle, the owner may be licensed and file  returns and  maintain  records  pursuant  to  this  article as prescribed by the commissioner or, if the commissioner enters into a cooperative agreement under section five hundred twenty-eight of this article,  as  prescribed in such agreement. In any event, where the carrier is not the owner of a qualified motor vehicle, the owner shall be jointly and severally liable with  the  carrier for payment of tax under this article with respect to such qualified motor vehicle.
NY Tax L § 800 (2021)
2021 New York Laws TAX - Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax 800 - Definitions.

§ 800. Definitions. For the purposes of this article:  (a)  Metropolitan  commuter  transportation district. The metropolitan commuter transportation district ("MCTD") means the area  of  the  state included  in the district created and governed by section twelve hundred sixty-two of the public authorities law.  (b) Employer. Employer means  an  employer  required  by  section  six hundred  seventy-one  of  this  chapter  to deduct and withhold tax from wages, that has a payroll expense in  excess  of  three  hundred  twelve thousand five hundred dollars in any calendar quarter; other than  (1) any agency or instrumentality of the United States;  (2) the United Nations;  (3)  an interstate agency or public corporation created pursuant to an agreement or compact with another state or the Dominion of Canada; or  (4) Any eligible educational  institution.  An  "eligible  educational institution"   shall  mean  any  public  school  district,  a  board  of cooperative educational  services,  a  public  elementary  or  secondary school, a school approved pursuant to article eighty-five or eighty-nine of  the education law to serve students with disabilities of school age, or a nonpublic elementary or secondary school that provides  instruction in  grade  one  or  above,  all  public  library  systems  as defined in subdivision one of section two hundred seventy-two of the education law, and all public and free association libraries as such terms are  defined in  subdivision  two of section two hundred fifty-three of the education law.  (c) Payroll expense. Payroll expense means wages and  compensation  as defined  in sections 3121 and 3231 of the internal revenue code (without regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to  all covered employees.  (d)  Covered  employee.  Covered  employee  means  an  employee who is employed within the MCTD.  (e)   Net   earnings   from   self-employment.   Net   earnings   from self-employment  has the same meaning as in section 1402 of the internal revenue code.