NY Tax L § 502 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 502 - Highway Use Registration.

§ 502. Highway use registration. 1. a. Each carrier shall apply to the   commissioner  for  a  certificate of registration for each motor vehicle   operated or to be operated by such carrier on  the  public  highways  in   this  state.  Application  shall  be made upon a form prescribed by such   commissioner and shall set forth the gross and unloaded weight  of  each   motor vehicle, license plate information for each motor vehicle and such   other information as the commissioner may require. Such weights shall be   subject  to  audit  and  approval  by the commissioner. The commissioner   shall issue a certificate of registration for each motor  vehicle  or  a   consolidated  certificate of registration for all or any portion of such   vehicles of such carrier which shall contain such information and be  in   such  form as the commissioner shall prescribe. In the case of the loss,   mutilation  or  destruction  of  a  certificate  of  registration,   the   commissioner  shall  issue  a duplicate thereof. Any such certificate of   registration shall not be transferable, except as hereinafter  provided,   and  shall  be  valid  until  revoked,  suspended  or  surrendered. Such   certificate of registration shall be maintained in the carrier's regular   place of business. In the event of an increase in the gross or  unloaded   weight  of  any motor vehicle subject to this article, application for a   corrected  certificate  of  registration  shall  be  made  upon  a  form   prescribed  by  such  commissioner  setting  forth the previous gross or   unloaded weight, the  new  gross  or  unloaded  weight  and  such  other   information  as the commissioner may require. In the event of a decrease   in the gross or unloaded weight of any motor  vehicle  subject  to  this   article,  application  may  be  made  for  a  corrected  certificate  of   registration in a similar manner, provided that any such application  on   the  basis  of  a  decrease in the gross or unloaded weight of any motor   vehicle may be made only during the month of January. In the event of  a   decrease in the gross or unloaded weight of any motor vehicle subject to   this  article, an application to cancel a certificate of registration on   the basis of such decrease may be made during any month.  The  corrected   gross  or  unloaded weight shall be subject to audit and approval by the   commissioner. In the event of a change to the license plate  information   of  any  motor  vehicle  subject  to  this article, an application for a   corrected  certificate  of  registration  shall  be  made  upon  a  form   prescribed  by the commissioner setting forth the previous license plate   information,  the  new  license  plate  information   and   such   other   information  as  the  commissioner  may  require.  Upon surrendering the   certificate of registration previously issued,  the  commissioner  shall   issue a corrected certificate of registration.b. Every automotive fuel carrier shall apply to the commissioner for a   special  certificate  of  registration,  in  place of the certificate of   registration described in paragraph a  of  this  subdivision,  for  each   motor  vehicle  operated or to be operated by such carrier on the public   highways in this state to transport automotive fuel. Provided,  however,   a  special  certificate of registration shall not be required under this   paragraph for a tractor or other  self-propelled  device  which,  except   with  respect  to  the  fuel  in the ordinary fuel tank intended for its   propulsion, transports automotive fuel solely by  means  of  a  trailer,   dolly  or  other  device  drawn  by such tractor or other self-propelled   device if a certificate of registration prescribed  by  paragraph  a  of   this   subdivision  has  been  issued  for  the  self-propelled  device.   Application shall be made upon an application  form  prescribed  by  the   commissioner.  The  commissioner shall issue such special certificate of   registration for each motor vehicle  listed  in  the  application  or  a   consolidated  certificate of registration for all or any portion of such   vehicles of such carrier. All of the provisions  of  this  article  with   respect  to  certificates  of  registration  shall  be applicable to the    special certificates of registration issued to automotive fuel  carriers   under  this  paragraph as if those provisions had been set forth in full   in this paragraph and expressly referred to the special certificates  of   registration  required  by  this paragraph except to the extent that any   such provision is either inconsistent with a provision of this paragraph   or not relevant to the certificates of  registration  required  by  this   paragraph.  Any  certificate  of registration shall not be transferable,   and shall be valid until revoked, suspended or surrendered. Such special   certificate of registration shall be maintained in the carrier's regular   place of business. Nothing contained in this paragraph shall in any  way   exempt  an  automotive  fuel  carrier  from payment of the taxes imposed   pursuant to this article.c. In  lieu  of  the  certificate  of  registration  provided  for  in   paragraph  a of this subdivision, but not in place of any certificate of   registration required by paragraph b of this subdivision,  any  carrier,   except  as hereinafter limited, may apply to the commissioner for a trip   certificate of registration for any motor vehicle to be operated by  him   or  her  on  the public highways of this state. Application for the trip   certificate of registration shall be made on a form  prescribed  by  the   commissioner,  shall  set  forth  the license plate information for each   such motor vehicle  and  such  information  as  the  commissioner  shall   require.  The  application  shall be accompanied by a fee of twenty-five   dollars for each motor vehicle. Each trip  certificate  of  registration   shall  be  valid  for a period of seventy-two hours from the time of its   issuance. The issuance of a trip certificate of registration for a motor   vehicle shall exempt the carrier from the requirement of filing  returns   and  payment  of the taxes imposed by section five hundred three of this   article on the operation of such motor vehicle for the effective  period   of the trip certificate of registration but no refund application may be   filed  on  account  of  trip  certificate  of registration applications.   Provided, however, that in order for any person liable for  the  tax  to   claim  such  exemption,  such  person  must  retain  a  copy of the trip   certificate of registration in his records for the  complete  period  of   time  required  by section five hundred seven of this article. A carrier   may not apply for more than ten trip certificates of registration during   a single calendar year.2. The commissioner, for cause, may deny a certificate of registration   and suspend or revoke any certificate of registration issued by  him  or   her,  after  an opportunity for a hearing has been afforded the carrier,   provided, however, that a certificate of  registration  may  be  denied,   suspended or revoked for failure to file a return as required by section   five  hundred  five  of this article or for nonpayment of any monies due   under this  article  without  a  hearing.  Such  denial,  suspension  or   revocation of a certificate of registration for any motor vehicle of any   carrier  shall  automatically  result in suspension or revocation of all   certificates of registration issued to such  carrier,  unless  otherwise   specified  by  the commissioner. A violation of any of the provisions of   this  article  or  of  any  rule  or  regulation  of  the   commissioner   promulgated under this article shall constitute sufficient cause for the   denial,  suspension  or revocation of a certificate of registration. The   nonpayment of any monies due for any other tax or  imposition  which  is   administered  by  the commissioner shall constitute sufficient cause for   the denial of a certificate of registration.  Any  such  action  by  the   commissioner  shall  be  reviewable  under  article seventy-eight of the   civil practice law and rules.3. If the certificate of registration of any motor  vehicle  has  been   suspended or revoked under this section the department of motor vehicles   shall  not  thereafter  reregister  the  motor  vehicle  or transfer the    registration of ownership thereof upon the records of the department  of   motor vehicles until there is furnished to such department a certificate   issued  by  the  commissioner  to  the effect that such person has fully   complied  with  the  provisions of this article. The department of motor   vehicles shall not reregister or transfer the  registered  ownership  of   any  motor  vehicle  for  which  a  certificate of registration has been   issued under this article until there is furnished to it  a  certificate   of  tax  clearance  issued  by the commissioner. Such certificate of tax   clearance shall be issued after the payment of all monies due under this   article or after the payment of  any  such  amount  is  secured  to  the   satisfaction of the commissioner.4.  Nothing  herein  contained shall be construed as authorizing motor   vehicle weight limits in excess of those permitted by  the  vehicle  and   traffic law.5.  For purposes of this section, monies due shall be considered to be   due if the monies have been assessed or finally determined to be due.6. a. The commissioner may require the use of decals as evidence  that   a carrier has a valid certificate of registration for each motor vehicle   operated  or  to  be  operated  on  the public highways of this state as   required by paragraph a of subdivision  one  of  this  section.  If  the   commissioner  requires  the  use of decals, the commissioner shall issue   for each motor vehicle with a valid certificate of registration a  decal   that  shall  be  of a size and design and containing such information as   the commissioner prescribes. In the case of  the  loss,  mutilation,  or   destruction  of  a  decal, the commissioner shall issue a new decal upon   proof of the facts. The decal shall be firmly and conspicuously  affixed   upon the motor vehicle for which it is issued as closely as practical to   the  registration  or  license  plates  and  at all times be visible and   legible. No decal is transferable. A  decal  shall  be  valid  until  it   expires or is revoked, suspended, or surrendered.b.  The commissioner may require the use of special decals as evidence   that an automotive fuel carrier  has  a  valid  special  certificate  of   registration  for  each  motor vehicle operated or to be operated on the   public highways of this state to transport automotive fuel  as  required   by  paragraph  b of subdivision one of this section. If the commissioner   requires the use of special decals, the  commissioner  shall  issue  for   each  motor  vehicle  with a valid special certificate of registration a   special decal that shall be distinctively colored  and  of  a  size  and   design  and  containing such information as the commissioner prescribes.   In the case of the loss, mutilation, or destruction of a special  decal,   the  commissioner  shall  issue  a  new  special decal upon proof of the   facts. The special decal shall be firmly and conspicuously affixed  upon   the  motor  vehicle  for  which  it  is issued pursuant to the rules and   regulations  prescribed  by  the  commissioner  to   enable   the   easy   identification   of   the   automotive   fuel   carrier  certificate  of   registration number and at all times be visible and legible. No  special   decal is transferable and shall be valid until it expires or is revoked,   suspended, or surrendered.c.  The  suspension  or  revocation of any certificate of registration   issued under this article shall be deemed to include the suspension  and   revocation of any decal issued under this subdivision.