New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 2 - Truck Mileage Tax › Part 484 - Returns And Payment Of Tax › Section 484.1 - Forms of returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 505
(a) All returns are required to be filed on
					 form MT-903 which is prescribed by the State Tax Commission, irrespective of
					 the method elected. An election must be made in the first return filed in any
					 calendar year as to the method of reporting,
i.e.,
gross
					 weight or unloaded weight method.
(b) A carrier reporting under the gross
					 weight method must include in his return every motor vehicle operated by him
					 during the period covered by the return which has a maximum gross weight alone
					 or in combination with another motor vehicle of over 18,000 pounds. Every such
					 motor vehicle for which a permit was issued to the carrier must be accounted
					 for in the return even though no taxable miles were traveled during the period
					 covered by the return. It should also include all such motor vehicles on which
					 the carrier is paying the tax under a lease or interchange agreement, even
					 though the permits were issued to another person. However, no motor vehicle
					 with a maximum gross weight of 18,000 pounds or less should be included in the
					 return.
(c) A carrier electing the
					 unloaded weight method must include in his return every truck having an
					 unloaded weight of over 8,000 pounds and every tractor having an unloaded
					 weight of over 4,000 pounds. Every such truck or tractor for which a permit was
					 issued must be accounted for in the return even though no taxable miles were
					 traveled during the period covered by the return. In addition, it should
					 include all such trucks and tractors on which the carrier is paying the tax
					 under a lease or interchange agreement, even though the permits were issued to
					 another person. However, such carrier should not include any trailer in the
					 return, even though a permit was obtained for the trailer because of its
					 maximum gross weight, nor should any truck with an unloaded weight of 8,000
					 pounds or less and any tractor with an unloaded weight of 4,000 pounds or less
					 be included in the return if a permit was obtained for such truck or tractor
					 solely by reason of its maximum gross weight.
(d) Motor vehicles for which the taxpayer has
					 permits but which were operated by another carrier who will pay the tax shall
					 be listed on form TMT-4 (Equipment Interchanged or Leased). Copies of the
					 prescribed forms will be furnished taxpayers by the State Tax Commission.
					 Failure on the part of any taxpayer to receive a blank form will not, however,
					 excuse him from making a return. Taxpayers not supplied with the proper forms
					 shall make application therefor to the Tax Commission or at any district office
					 in ample time to prepare and file returns on or before the due date.
(e) In order to facilitate the audit of tax
					 returns and to aid in finding specific vehicles on such returns, carriers who
					 have highway use permits for a large number of vehicles are required to report
					 their vehicles as follows: vehicles should be arranged according to weight
					 groups and, within each weight group, in numerical sequence according to the
					 permit numbers of the trailers. For example, under the gross weight method all
					 tractor-trailer combinations with a maximum gross weight between 56,001 and
					 58,000 pounds should be in one group, those between 58,001 and 60,000 pounds
					 should be in another group, etc. Under the unloaded weight method trucks should
					 be listed first and arranged according to weight groups. Tractors should then
					 be listed and also arranged according to weight groups. The mileage for each
					 vehicle or combination should be reported separately. However, under either
					 method instead of computing the tax which is in curred for each such vehicle or
					 combination, the tax may be computed for the total mileage under each weight
					 category. This should eliminate the need for making unnecessary
					 computations.
(f) The Tax
					 Commission may require any taxpayer to file such other reports and submit such
					 further information as it may require in the course of the administration of
					 the provisions of article 21 of the Tax Law.
(g) Every return must have a certification to
					 the effect that the statements contained in the return are true.