2023 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.