2023 New York Laws › TAX - Tax › Article 21-A - Tax on Fuel Use › 522 - Licenses.

§  522.  Licenses.  (a) License and decal required. Each carrier shall
apply to the commissioner for a fuel use license and a decal  or  decals
for each qualified motor vehicle operated or to be operated by it on the
public  highways in this state. An original or renewal application shall
be  made  on  a  form  prescribed  by  the  commissioner  and  shall  be
accompanied  by  an  application  fee  of  four  dollars  for each decal
required. Upon approval of the application, the commissioner shall issue
a license to the applicant and a decal  or  decals  for  each  qualified
motor vehicle. The license shall be valid for the calendar year to which
it  relates  and  shall  be  renewed  annually.  The  license  shall  be
reproduced by the licensee and placed in each qualified motor vehicle to
be operated in this state and the decal or decals shall  be  affixed  as
prescribed  by  the commissioner. In the case of the loss, mutilation or
destruction of a license or decal  or  decals,  the  commissioner  shall
issue  a  duplicate  license upon proof of facts and payment of a fee of
two dollars or a new decal upon proof of facts and payment of a  fee  of
four  dollars for each decal. The fuel use license and any decals issued
to a carrier shall not be transferable.
(b) Prohibited activity. Except as provided in this article, no person
shall operate a qualified motor vehicle on the public highways  of  this
state  without  the license and decals for such qualified motor vehicles
under this section or, if the commissioner  enters  into  a  cooperative
agreement pursuant to section five hundred twenty-eight of this article,
the  license  and  decal  authorizing  such  operation  pursuant to such
agreement.
(c) Denial, suspension and revocation. The  commissioner,  for  cause,
may  deny  a license and suspend or revoke any license issued under this
section, after an opportunity  for  a  hearing  has  been  afforded  the
carrier;  provided,  however,  that a license may be denied or it may be
suspended or revoked for failure to file a return as  required  pursuant
to this article or for nonpayment of moneys due under this article prior
to  a  hearing.  A violation of any of the provisions of this article or
article twenty-one of this chapter or of any rule or regulation  of  the
commissioner  promulgated  under this article or such article twenty-one
shall  constitute  sufficient  cause  for  the  denial,  suspension   or
revocation  of a license. In addition, if the commissioner enters into a
cooperative agreement with other jurisdictions pursuant to section  five
hundred  twenty-eight  of  this  article,  the  commissioner may deny an
application for  license  where  a  license  previously  issued  to  the
applicant  is  under suspension or revocation by any member jurisdiction
and a license may be revoked or suspended for  failure  to  comply  with
such agreement. A denial, revocation or suspension of a license shall be
final  unless  the applicant or licensee shall, within thirty days after
the giving of notice of such denial, revocation or suspension,  petition
the  division  of  tax  appeals for a hearing in accordance with article
forty of this chapter. If the commissioner  enters  into  a  cooperative
agreement  pursuant to such section five hundred twenty-eight, notice of
a hearing shall be given and a hearing held within any time restrictions
prescribed in such agreement.
(d) Trip permits. In lieu of the license and  decal  provided  for  in
subdivision  (a)  of  this  section,  any carrier, except as hereinafter
limited, may apply to  the  commissioner  for  a  trip  permit  for  any
qualified  motor vehicle to be operated by him on the public highways of
this state. Application for the trip permit shall  be  made  on  a  form
prescribed by the commissioner and shall contain such information as the
commissioner  shall  require.  The application shall be accompanied by a
fee of twenty-five dollars for each qualified motor vehicle.  Each  trip
permit shall be valid for a period of seventy-two hours from the time of

its  issuance.  The  issuance  of  a  trip  permit for a qualified motor
vehicle shall exempt the carrier from the requirement of filing  returns
and  payment  of  the  taxes  imposed  by this article and section three
hundred  one-h  of this chapter on the operation of such qualified motor
vehicle for the effective period of the permit but no refund application
may be filed on account of trip permit 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 permit in his records for the
complete  period  of time required by section five hundred seven of this
chapter. A carrier may not apply for more than ten  trip  permits  under
this section during a single calendar year.
(e)  Motor vehicle registration. If the license covering any qualified
motor vehicle has been suspended or  revoked  under  this  section,  the
department  of  motor  vehicles  shall  not  thereafter  reregister  the
qualified motor  vehicle  or  transfer  the  registration  of  ownership
thereof  upon  the records of the department until there is furnished to
such department a certificate issued by the commissioner to  the  effect
that the carrier has fully complied with the provisions of this article.
On  and  after  the  date  tax  is  first  imposed  by this article, the
department of motor  vehicles  shall  not  reregister  or  transfer  the
registered ownership of any qualified motor vehicle covered by a license
under  this  article until there is furnished to it a certificate of tax
clearance issued by the commissioner. Such certificate shall  be  issued
after  the  payment  of all monies known to be due under this article or
after the payment of any such amount is secured to the  satisfaction  of
the commissioner.
(f)  Construction  regarding  vehicle  and traffic law. Nothing herein
contained shall be construed as authorizing motor vehicle weight  limits
in excess of those permitted by the vehicle and traffic law.