2023 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.