NY Tax L § 501 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 501 - Definitions.

§ 501. Definitions. As used in this article: 1. "Person" shall include an   individual,   co-partner,   limited   liability  company,  society, association,  corporation,  joint  stock  company,   lessee,   and   any combinations  of  individuals;  an  executor,  administrator,  receiver, trustee or other fiduciary.   2. (a) "Motor vehicle" shall include any automobile, truck, tractor or other self-propelled device, having a gross weight in excess of eighteen thousand pounds, or any truck having an unloaded  weight  in  excess  of eight  thousand  pounds,  or  any  tractor, having an unloaded weight in excess of four thousand pounds, which is used upon the  public  highways otherwise than upon fixed rails or tracks.  (b)  For  purposes of section five hundred two of this article, in the case of an automotive fuel carrier, a "motor vehicle" shall, in addition to every motor vehicle defined in paragraph  (a)  of  this  subdivision, include  any trailer, semi-trailer, dolly, or other device drawn thereby having a gross weight, alone, or in combination  with  any  other  motor vehicle,  trailer,  semi-trailer,  dolly  or  other device, in excess of eighteen thousand  pounds,  which  is  used  upon  the  public  highways otherwise than upon fixed rails or tracks.  (c) "Motor vehicle" shall not include, however, a road roller, tractor crane, truck crane, power shovel, road building machine, snow plow, road sweeper,  sand spreader or well driller; nor shall it include an omnibus except for purposes of  the  additional  tax  imposed  by  section  five hundred three-a of this article.   3. "Vehicular unit" shall mean a motor vehicle alone or in combination with  any  other  motor  vehicle, trailer, semi-trailer, dolly, or other device drawn thereby.   4. "Gross weight" shall mean the unloaded weight of the motor  vehicle plus  the  unloaded  weight  of  the  heaviest  motor  vehicle, trailer, semi-trailer, dolly or other device to be drawn by  such  motor  vehicle (determined  in  a  manner  similar  to  the  method for determining the unloaded weight of a motor vehicle) plus the weight of the maximum load, exclusive of the weight of the driver and his helper, to be  carried  or drawn by such motor vehicle.   5.  "Carrier"  shall  include  any  person  having  the  lawful use or control, or the right to the use or control of  any  vehicular  unit  in this state.   6.  "Public highway" shall include any public highway, street, avenue, road, public place, public driveway or any other public  way;  provided, however, that the term "public highway" as used in sections five hundred three  and  five  hundred  three-b of this article shall not include any portion of the thruway for which a fee, rental or  charge  for  the  use thereof,  has  been  made  by  the  thruway  authority  pursuant  to the provisions of title nine of article two of the public authorities law.   7. "Unloaded weight"  shall  mean  the  actual  weight  of  the  motor vehicle,  which  includes all equipment necessary for the performance of the function of the vehicle as a vehicle, necessary for  the  safety  of the  vehicle,  permanently attached to the vehicle, used exclusively for the protection of the load carried by the vehicle  or  used  exclusively for the loading or unloading of the vehicle.   8.  "Automotive  fuel  carrier"  shall  mean  any  carrier  engaged in transporting automotive fuel.   9. "Automotive fuel carriers manifest" shall mean a detailed record of all automotive fuel transported by  an  automotive  fuel  carrier.  Such manifest  shall  contain  such  information  as  prescribed  by  the tax commission pursuant to rules and  regulations,  and  shall  include  the location,  name,  and any license, registration or permit identification numbers of any distributor, filling station or person  from  which  such  automotive  fuel  is  transported  and  to which such automotive fuel is delivered. Such manifest shall include for each such location the  total quantity  of  automotive fuel transported therefrom or delivered thereto and  any  taxes  paid  or  collected  thereon  pursuant to or authorized pursuant to this chapter. The term "distributor"  shall  have  the  same meaning  as  it  has  for  purposes of article twelve-A of this chapter, excluding persons who are not required pursuant to section  two  hundred eighty-two-a  to pay the tax imposed thereby. The term "filling station" shall mean any place, location  or  station  where  automotive  fuel  is offered  for  sale to a purchaser of such fuel, to be delivered directly to a vehicle propelled by any power other than muscular.   10. "Automotive fuel" shall mean, solely for purposes of this article, diesel motor fuel as defined in  subdivision  fourteen  of  section  two hundred  eighty-two  of  this  chapter  and  motor  fuel  as  defined in subdivision two of section two hundred eighty-two of this chapter.