reglab/statecodes huggingface dataset:
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 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.8 - Motor vehicles of a volunteer fire company or department

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504(6)
A motor vehicle owned and operated by any fire company or
						fire department, as defined in section three of the Volunteer Firemen's Benefit
						Law, is exempt.
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.1 - Determination of maximum gross weight

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 4
(a) As heretofore indicated every vehicle
					 having a maximum gross weight of more than 18,000 pounds is required to have a
					 permit. It is therefore necessary to determine the meaning of "maximum gross
					 weight".
(b) The
maximum
					 gross weight
of the motor vehicle is the unloaded weight of the
					 vehicle plus the maximum load, exclusive of the weight of the driver and his
					 helper, to be carried or hauled by it on New York public highways. This
					 provision in the statute is designed to provide a constant weight factor for
					 the computation of the tax. Accordingly, a particular motor vehicle will have
					 the same maximum gross weight although it may carry a light bulky cargo on one
					 trip and a heavy metal cargo on the next trip. The maximum load to be carried
					 should be determined by the applicant for the permit. The maximum gross weight
					 as set forth in the application is subject to audit and approval by the
					 commission. (See §
											472.6,
infra,
for determination of unloaded weight.)
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.2 - Maximum gross weight of trucks

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 4
The maximum gross weight of a truck is the unloaded
						weight of the truck plus the maximum load to be carried by it on New York
						public highways, exclusive of the weight of the driver and his helper.
Example:
If the unloaded weight of a truck is 5,500 pounds, and
						the maximum load to be carried by it in New York is 14,000 pounds, its maximum
						gross weight is 19,500 pounds.
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.3 - Maximum gross weight of tractors

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 4
(a) The maximum gross weight of a tractor for
					 permit purposes is the unloaded weight of the tractor plus the maximum load, to
					 be carried or hauled by it on New York public highways. As indicated above, the
					 maximum gross weight cannot be less than the unloaded weight of the tractor
					 plus the weight of the trailer and the maximum load to be carried by the
					 trailer. The maximum gross weight of a tractor shall not include the weight of
					 a driver and his helper.
(b) The
					 maximum gross weight of a tractor-trailer combination for weighing and tax rate
					 purposes is the unloaded weight of the tractor plus the maximum gross weight of
					 the trailer.
Example:
If a tractor has an unloaded weight of 12,200 pounds and
						the heaviest trailer to be hauled by it in New York has a maximum gross weight
						of 49,800 pounds, the maximum gross weight of the tractor for permit purposes
						is 62,000 pounds.
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.4 - Maximum gross weight of trailers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 4
The maximum gross weight of a trailer is the weight of
						the trailer plus the maximum load to be carried by it on New York public
						highways.
Example 1:
If the unloaded weight of a trailer is 10,200 pounds, and
						the maximum load to be carried by it in New York is 38,800 pounds, its maximum
						gross weight is 49,000 pounds.
Example 2:
If a special hauling permit is obtained from the
						Department of Transportation authorizing a tractor and trailer to operate with
						a maximum gross weight of 100,000 pounds (maximum gross weight of trailer is
						48,000 pounds and unloaded weight of tractor is 12,000 pounds), the maximum
						gross weight of the combination is 100,000 pounds, and the maximum gross weight
						of the trailer is 88,000 pounds. (See §
											481.4[f]
infra.
)
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.5 - Maximum gross weight in excess of legal limits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
In the event that the maximum gross weight set forth in
						the permit is in excess of the legal limits provided in the Vehicle and Traffic
						Law, nevertheless the issuance of such a permit does not authorize a vehicle to
						carry weights in excess of those permitted by the Vehicle and Traffic Law.
						Accordingly, an operator of a motor vehicle may be guilty of a violation of the
						weight provisions of the Vehicle and Traffic Law and subject to the penalties
						therein imposed even though the highway use permit issued for such vehicle sets
						forth a maximum gross weight in excess of the legal limits.
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.6 - Determination of unloaded weight

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 7
(a) As heretofore indicated, every truck
					 having an unloaded weight of more than 8,000 pounds and every tractor having an
					 unloaded weight of more than 4,000 pounds is required to have a permit, if the
					 carrier elects the unloaded weight method of computing the tax (see §
											481.9,
infra)
. It is necessary, therefore, to determine the meaning
					 of "unloaded weight".
(b) The
unloaded weight
of the motor vehicle is the actual weight of
					 the vehicle plus the following equipment:
(1)
					 all equipment necessary for the performance of the function of the vehicle as a
					 vehicle;
(2) all equipment
					 necessary for the safety of the vehicle;
(3) all equipment permanently attached to the
					 vehicle;
(4) all equipment used
					 exclusively for the protection of the load carried by the vehicle;
					 and
(5) all equipment used
					 exclusively for the loading or unloading of the vehicle.
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 1 - Highway Use and Fuel Use Permits › Part 472 - Maximum Gross Weight And Unloaded Weight › Section 472.7 - Weighing of vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 509, subds. 3, 5
(a) Mobile weighing units will be established
					 at various points within the State to enforce the provisions of article 21 of
					 the Tax Law and to verify the maximum gross weight and unloaded weight of motor
					 vehicles subject to the law. Every vehicular unit which is required to have a
					 permit and any motor vehicle, as defined in section 125  of the Vehicle and Traffic Law, having a
					 gross weight in excess of 16,000 pounds, must stop at each mobile unit when so
					 directed.
(b) The State Tax
					 Commission is empowered to seize revoked, suspended or improperly used highway
					 use tax permits and plates or to direct peace officers or employees of the
					 Department of Taxation and Finance to do so.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.1 - Applications

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) All applications for permits must be made
					 on form TMT-1. The application should list all motor vehicles, including
					 omnibuses, owned or operated by the applicant. A fee of $5 for each motor
					 vehicle listed should accompany the application. The fee should be paid by
					 check or money order payable to the State Tax Commission. All the required
					 information must be set forth in the application blank. The permit form TMT-2
					 will be completed by the Miscellaneous Tax Bureau for all motor vehicles and
					 omnibuses.
(b) The application and
					 fee must be mailed or delivered to the State Tax Commission, Miscellaneous Tax
					 Bureau (see §
											470.1[a],
supra
).
(c) The
					 State Tax Commission will approve or reject each application. If approved,
					 permits and stickers will be mailed by the commission to the applicant at the
					 business address shown on the application, unless the applicant completes the
					 mailing address provided on the application for mailing of permits to an
					 address other than the business address of the applicant.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.2 - Application for emergency permits by telegram

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) If an emergency requires the immediate
					 use of a motor vehicle in this State for which no permit has been previously
					 issued, or if a motor vehicle enters the State for the first time, an emergency
					 permit may be obtained for such motor vehicle by the carrier (see §
											473.7,
infra
) as follows.
(b) A telegram money order for five dollars
					 for each motor vehicle accompanied by the information below must be sent to the
					 Department of Taxation and Finance, Miscellaneous Tax Bureau. (See §
											470.1[a],
supra.
) If permits are requested for a tractor and a trailer,
					 a fee of five dollars for each such vehicle must be submitted. All the required
					 information set forth below must be forwarded for each such tractor or trailer
					 or other motor vehicle:
(1) name and address
					 of person to whom reply telegram is to be sent;
(2) name and address of applicant;
(3) serial or motor number of motor
					 vehicle;
(4) make and year of the
					 motor vehicle;
(5) unloaded weight
					 and maximum gross weight of trucks and trailers;
(6) unloaded weight of tractors;
					 and
(7) the seating capacity,
					 exclusive of the driver, of an omnibus.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.4 - Changes in application

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any
					 change relating to the information contained in the application blank must be
					 reported immediately to the State Tax Commission, Miscellaneous Tax Bureau.
					 Thus, any change in the applicant's business or other address, or in the name
					 or ownership of its business must be so reported.
(b) In addition, if a motor vehicle for which
					 a permit has been issued is transferred or junked or if the business of a
					 permit holder is sold, the commission should be notified promptly. In such
					 cases, any permits, plates and stickers, issued to the carrier must be
					 surrendered within five days thereafter. (See section
					 474.6,
					 infra.)
(c) All correspondence,
					 including blank tax return forms, from the commission will be mailed to the
					 business address shown on the permit application unless the applicant notifies
					 the commission of a change of address.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.5 - Decreases in maximum gross weight or unloaded weight

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) In the event of a decrease in the maximum
					 gross weight or unloaded weight of any motor vehicle, an application may be
					 made for a corrected permit. However, any such application except an
					 application to cancel a permit, may be made only during the month of January.
					 An application to cancel a permit on the basis of a decrease in the maximum
					 gross weight or unloaded weight of any motor vehicle may be made in any
					 month.
(b) A request for an amended
					 permit in such case must be made to the State Tax Commission, Miscellaneous Tax
					 Bureau, by letter. This request must contain the carrier's name, address,
					 employer identification number (but if the carrier has no employer
					 identification number, then the carrier's social security account number), the
					 permit number assigned by the Miscellaneous Tax Bureau to the vehicle which is
					 to be revised, and the new maximum gross weight or unloaded weight of the
					 vehicle involved. Upon approval thereof, an amended permit will be completed by
					 the bureau and issued without further charge. The old permit should not be
					 surrendered until the validated amended permit is received by the applicant,
					 but the latter will not become effective until the superseded permit is
					 surrendered to the State Tax Commission.
(c) The new maximum gross weight or unloaded
					 weight set forth in the application is subject to audit by the
					 commission.
(d) An application for
					 the cancellation of a permit, resulting from a decrease in the maximum gross
					 weight or unloaded weight of a vehicle, may be made in any month.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.6 - Increases in maximum gross weight or unloaded weight

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) In the event of any increase in the
					 maximum gross weight or unloaded weight of a motor vehicle, a request for an
					 amended permit must be made to the State Tax Commission, Miscellaneous Tax
					 Bureau, by letter. The request must contain the carrier's name, address,
					 employer identification number (but if the carrier has no employer
					 identification number, then the carrier's social security account number), the
					 permit number assigned by the Miscellaneous Tax Bureau to the vehicle whose
					 weight is to be revised, and the new maximum gross weight or unloaded weight of
					 such vehicle.
(b) In the event a
					 special hauling permit is obtained pursuant to section 385  of the Vehicle and Traffic Law from the
					 State Department of Transportation, or from any authority having jurisdiction
					 over a particular highway which authorizes the operation of a motor vehicle
					 with a maximum gross weight in excess of that set forth in the permit issued
					 therefor, an amended permit must be obtained as set forth in this section. For
					 computation of tax in such instances, see section
					 481.4(f),
infra.
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.7 - Who should apply for a permit

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 501(5), 502
(a) An application for a permit should be
					 made by the carrier for every motor vehicle operated or to be operated by him
					 is this State. As defined in the statute, the
carrier
is the
					 owner or any other person having control of or the right to control the motor
					 vehicle. A carrier may be an individual, partnership, society, association,
					 corporation, joint stock company or fiduciary. The term includes a "common
					 carrier", "contract carrier" or a "a private carrier". A conditional vendee,
					 executor, administrator, receiver or trustee, is also a carrier under the
					 statute.
(b) A dealer or person who
					 lawfully operates a motor vehicle without a load,
(1) under a dealer registration plate for one
					 of the following purposes:
(i) the delivery,
					 repair or improvement thereof;
(ii)
					 the foreclosure or repossession thereof;
(iii) the installation of something
					 thereon;
(iv) the dismantling of
					 such motor vehicle; or
(v)
					 demonstration purposes; or
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 1 - Highway Use and Fuel Use Permits › Part 473 - Applications For Permits › Section 473.8 - Lessee as carrier

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501(5)
(a) Many motor vehicles subject to the
					 provisions of article 21 of the Tax Law are leased to others for varying
					 periods of time. There immediately arises the question of whether the owner or
					 the lessee of the motor vehicle should obtain the permit.
(b) Under the law every lessee having direct
					 control of a motor vehicle is a carrier thereof. However, to avoid the issuance
					 of numerous permits for the same motor vehicle, if the owner has already
					 secured a permit for a particular vehicle, a lessee under a lease for 30 days
					 or less may, but is not required to, obtain a permit. Therefore, only a lessee
					 under a lease or agreement covering a period of more than 30 consecutive days
					 is required to obtain a permit; provided, however, that if such vehicle is not
					 to be operated in this State for more than 10 days during such period, such
					 lessee need not obtain a permit if a permit has been issued to the
					 owner.
(c) Where an owner has
					 secured a permit for a vehicle, a lessee of such vehicle under a lease for an
					 indefinite period of time is not required to obtain a permit unless the lease
					 extends beyond 30 days. Where a lessee obtains the permit such permit is valid
					 only during the term of the lease.
Example 1:
If A, the owner of the motor vehicle, leases it to B for
						a two-week period, either A or B may obtain the permit. If B obtains the
						permit, it is only valid for two weeks.
Example 2:
If C rents a motor vehicle to D on a trip-lease basis, C
						should obtain the permit. However, D may obtain the permit, in which event such
						permit is only valid for the one trip.
Example 3:
If E leases a motor vehicle from F under a lease or
						agreement giving him direct control thereof for a period of six months, E must
						obtain the permit even though a permit had previously been issued to
						F.
(d) A lessee is deemed to
					 have direct control of a motor vehicle if he is actually in control of the
					 operation of the vehicle. A lessee is generally in control of the operations
					 where an employer-employee relationship exists between the lessee and the
					 driver of the vehicle.
(e) The
					 following are some tests for determining whether an employer-employee
					 relationship exists:
(1) The lessee has the
					 right to hire and discharge the driver.
(2) The lessee pays the driver's wages and
					 further pays all State and Federal unemployment insurance taxes, old age
					 pensions, social security taxes, and provides workers' compensation
					 coverage.
(3) The lessee has the
					 right to supervise the driver and direct the manner of his operation of the
					 motor vehicle.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.1 - Use of permits, plates and stickers

Current through Register Vol. 46, No. 28, July 10, 2024
The permit and plate or sticker issued by the State Tax
						Commission are for the motor vehicle specified therein. The permit may only be
						used for the particular motor vehicle for which it was issued and the plate or
						sticker may only be affixed to such motor vehicle. The permit and plate or
						sticker may not be used on any other vehicle by the carrier to whom it was
						issued, or by any other person. The issuance of a permit and plate or sticker
						carries with it the responsibility for reporting on the operation of that
						vehicle during each reporting period.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.2 - Location of permit and sticker

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) The statute requires that the permit be
					 carried at all times in the motor vehicle for which it was issued. In the case
					 of a drawn motor vehicle transporting automotive fuel, the permit must
					 accompany such vehicle. The permit must be produced for inspection upon the
					 demand of any authorized person.
(b) The sticker must be securely and
					 conspicuously affixed to the motor vehicle for which it was issued as follows:
(1) on a truck, tractor, omnibus or other
					 self-propelled vehicle: on the body of the motor vehicle as near as practical
					 to the front registration plate;
(2) on a trailer or other nonself-propelled
					 vehicle that is used to transport automotive fuel: on the body of such motor
					 vehicle as near as practical to the rear registration plate.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.3 - Loss, mutilation or destruction of permits, plates and stickers

Current through Register Vol. 46, No. 28, July 10, 2024
If a permit is lost, mutilated or destroyed, the State
						Tax Commission will issue a duplicate upon application therefor and payment of
						a fee of $1. Similarly, in the event of the loss, mutilation or destruction of
						a plate or sticker, a substitute one will be issued upon application therefor
						and payment of $2. Application for a duplicate permit or substitute plate or
						sticker should be made on form TMT-334.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.4 - Permanent permit, plate and sticker

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The highway use permit and plate, or
					 omnibus fuel use tax permit and sticker, designed for the purpose of
					 identifying vehicles subject to the truck mileage tax or fuel use tax of the
					 highway use tax and to assist in the enforcement thereof, are merely aids in
					 the administration of the truck mileage tax and fuel use tax imposed by article
					 21 of the Tax Law.
(b) A
					 distinction must be made between such permit and plate which are issued by the
					 State Tax Commission and motor vehicle registrations and number plates issued
					 by the Department of Motor Vehicles. The latter are valid only for a particular
					 year and are required to be renewed annually. The highway use permit and plate
					 are not required to be renewed each year but are valid until revoked,
					 suspended, cancelled, surrendered or superseded by a replacement series of
					 highway use permits and plates. The fee for registration of a motor vehicle
					 under the Vehicle and Traffic Law varies according to the weight of the vehicle
					 and applies to all motor vehicles, regardless of weight. The highway use permit
					 and plate are issued for a flat fee for all motor vehicles, as defined in the
					 statute (see section
					 470.2 
					 of this Title). The amount of such fee does not depend upon the weight of the
					 particular vehicle. A registration and number plate for a motor vehicle can be
					 transferred from one vehicle to another when the owner disposes of the first
					 vehicle, while the highway use permit and plate are not transferable under any
					 circumstances. The registration and number plates for motor vehicles issued by
					 the Department of Motor Vehicles can be suspended or revoked for violations of
					 the Vehicle and Traffic Law. The highway use permit and plate cannot be revoked
					 for violations of the Vehicle and Traffic Law, although they can be revoked for
					 violations of article 21 of the Tax Law or regulations promulgated
					 thereunder.
(c) The permit being an
					 adjunct of the tax will not in any way affect reciprocity of motor vehicle
					 registrations in the several states.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.9 - Replacement series of permits and stickers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 509(8)
(a) The Department of Taxation and Finance is
					 authorized to issue replacement series of highway use permits and stickers at
					 such times as it may deem necessary for proper and efficient enforcement of the
					 taxes authorized by article 21 of the Tax Law, at a fee of $4 for each
					 self-propelled motor vehicle and $2 for any trailer, semitrailer, dolly or
					 other device drawn thereby transporting automotive fuel, that are required to
					 be permitted by such article. Replacement series permits and stickers will be
					 issued by the department every three years. The 15th series of permits and
					 stickers will expire on December 31, 1996. Therefore, a 16th series of permits
					 and stickers will be issued for the period January 1, 1997 through December 31,
					 1999; a 17th series of permits and stickers will be issued for the period
					 January 1, 2000 through December 31, 2002; an 18th series of permits and
					 stickers will be issued for the period January 1, 2003 through December 31,
					 2005; and further replacement series will be issued in accordance with this
					 three-year cycle.
(b) Renewal
					 applications for replacement permits and stickers must be made on a form or
					 forms prescribed by the department for this purpose, and must contain all of
					 the required information and be accompanied by the appropriate fee. The
					 application for renewal must be received by the department or postmarked by the
					 expiration date of the series that is expiring. Any renewal application
					 submitted after the expiration date, or any renewal application submitted for
					 motor vehicles for which proper permits and stickers are no longer in effect,
					 will be considered a new application and must be accompanied by the appropriate
					 fee. Carriers may apply for replacement permits and stickers by magnetic
					 tape/cartridge or diskette under the conditions and in accordance with the
					 procedures set forth by the department.
(c) Where a new series of permits and
					 stickers is required, the department will provide a transitional period during
					 which either the renewal series of permits and stickers or the expiring series
					 may be used and displayed.
(d) All
					 other provisions of article 21 of the Tax Law are applicable to any replacement
					 series of permits and stickers.
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.10 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.11 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.12 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 1 - Highway Use and Fuel Use Permits › Part 474 - Permits, Plates And Stickers › Section 474.13 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
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 1 - Highway Use and Fuel Use Permits › Part 475 - Denial, Suspension Or Revocation Of Permits › Section 475.1 - Grounds

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
A permit may be denied, suspended or revoked for any
						violation of any of the provisions of article 21 of the Tax Law or of any rule
						or regulation promulgated by the State Tax Commission thereunder. A permit may
						be denied, suspended or revoked, for example, for any of the following:
(a) Failure to file a return or to pay the
					 tax.
(b) Filing a false or
					 fraudulent permit application or tax return.
(c) Operating or allowing the operation of a
					 motor vehicle without obtaining the permit and plate or sticker on the
					 vehicle.
(d) Operating a motor
					 vehicle having an actual weight in excess of the unloaded weight or maximum
					 gross weight set forth in the permit issued for such vehicle.
(e) Failure to keep records as prescribed by
					 the commission by sections
					 483.1,
et seq.
(f)
					 Failure to produce records for audit by an authorized representative of the
					 State Tax Commission.
(g) Setting
					 forth an incorrect statement of the unloaded weight or maximum gross weight of
					 a motor vehicle in the permit.
(h)
					 Using or allowing the use of a permit or plate or sticker on a motor vehicle
					 other than the one for which it was issued.
(i) Failure to surrender permits and plates
					 or stickers upon request, or in accordance with section
					 474.6,
supra.
(j)
					 Avoidance or failure to comply with weighing requirements.
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 1 - Highway Use and Fuel Use Permits › Part 475 - Denial, Suspension Or Revocation Of Permits › Section 475.2 - Effect of suspension or revocation of permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) Whenever a permit is suspended or
					 revoked, the plate or sticker issued for the motor vehicle is also suspended or
					 revoked and both the permit and plate or sticker must be surrendered
					 immediately to the State Tax Commission upon receipt of the order of suspension
					 or revocation. Thereafter the motor vehicle cannot be operated on the public
					 highways of this State.
(b) The
					 suspension or revocation of a permit automatically results in the suspension or
					 revocation of all permits and plates and stickers issued to the carrier under
					 this statute, unless the commission in its order specifies otherwise.
					 Accordingly, upon suspension or revocation of a permit all the permits and
					 plates and stickers issued to the carrier for all motor vehicles must be
					 surrendered immediately to the commission and such vehicles cannot be operated
					 on the public highways of this State.
(c) If the permit of any motor vehicle
					 registered in this State has been suspended or revoked, the Department of Motor
					 Vehicles will not thereafter re-register the motor vehicle or transfer the
					 registration of ownership, until the commission issues to the department a
					 certificate to the effect that such person has fully complied with the
					 provisions of article 21 of the Tax Law.
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 1 - Highway Use and Fuel Use Permits › Part 475 - Denial, Suspension Or Revocation Of Permits › Section 475.3 - Procedure for denial, suspension or revocation of permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) A permit may be denied, suspended or
					 revoked without a hearing before the commission or its duly designated
					 representatives for failure to pay the tax imposed by article 21 of the Tax
					 Law, or for failure to file the required return. If such a denial, suspension
					 or revocation is made, an order of denial, suspension or revocation will be
					 mailed immediately to the carrier. The suspension or revocation is effective
					 immediately as of the date of the mailing of such notice, and the permit and
					 plate or sticker must be surrendered forthwith to the commission.
(b) In the case of any other violation of
					 article 21 of the Tax Law or of any rule or regulation promulgated by the
					 commission thereunder, a hearing will be held before any permit is denied,
					 suspended or revoked. Notice of hearing will be mailed at least 10 days prior
					 to the date of hearing, and will set forth the time and place of the hearing
					 and the alleged violation. If the commission determines that any violation of
					 law or of the rules or regulations occurred, or if the carrier fails to appear
					 at the hearing, an order will be issued and mailed to the carrier. If the order
					 directs a suspension or revocation, all permits and plates or stickers of the
					 carrier must be surrendered forthwith to the commission, unless the order
					 specifies otherwise.
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 1 - Highway Use and Fuel Use Permits › Part 475 - Denial, Suspension Or Revocation Of Permits › Section 475.4 - Judicial review

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
A carrier whose permit has been denied, suspended or
						revoked may institute a proceeding in the Supreme Court of the State of New
						York under article 78 of the Civil Practice Law and Rules to review such
						denial, suspension or revocation. This remedy is the exclusive remedy available
						to the carrier to secure a judicial review of the denial, suspension or
						revocation of a permit.
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 1 - Highway Use and Fuel Use Permits › Part 475 - Denial, Suspension Or Revocation Of Permits › Section 475.5 - Reissuance of permits, plates and stickers after suspension or revocation

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If a permit and
					 plate or sticker have been suspended, they will be returned to the carrier by
					 the commission at the termination of the period of suspension.
(b) If a permit and plate or sticker have
					 been revoked, an application for a new permit and plate or sticker may be made
					 by the carrier after the expiration of six months from the date of the order of
					 revocation. Such application should be made in the same manner as the original
					 application. (See §
											473.1,
					 supra.)
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 480 - Liability For Tax › Section 480.1 - Carrier and owner liable for tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 503, 508
The tax is imposed upon the carrier with respect to every
						motor vehicle which he operates on the public highways of this State. This is
						so whether the carrier owns the vehicle or merely leases it or whether the
						carrier is the person named in the permit. A carrier who operates a motor
						vehicle is liable for the tax although the permit therefor was obtained by
						another. Thus, if a lessee operates a motor vehicle under a lease for a period
						of 30 days or less although the lessor may have obtained the permit and plate
						therefor, the lessee is liable for the tax with respect to the operation of
						such motor vehicle. However, the statute also imposes liability for the tax
						upon the owner where the carrier and the owner of the motor vehicle are not the
						same person. In such case the liability is a joint and several one on both the
						carrier and the owner and the tax may therefore be collected from either
						one.
Example:
A leases a motor vehicle from B on a six months' lease. A
						obtains a permit therefor and operates 1,000 miles upon New York roads. A and B
						are liable for the tax with respect to such mileage.
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 481 - Computation Of Tax › Section 481.1 - Method of computing tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503
(a) The tax is based on the mileage within
					 the State and the weight of the motor vehicle. Two alternative methods are
					 provided for computing the tax: the gross weight method and the unloaded weight
					 method.
(b) Under the gross weight
					 method the tax is imposed on all vehicular units with a maximum gross weight in
					 excess of 18,000 pounds.
Vehicular unit
is defined in the
					 statute to include a motor vehicle or any combination of motor vehicles
					 operated as a unit. Thus a truck and a tractor-trailer combination are
					 vehicular units. The tax rate is based on the maximum gross weight of each such
					 vehicular unit when operating with a load or any part of a load, and on the
					 unloaded weight thereof when operating without any load whatsoever.
(c) Under the unloaded weight method the tax
					 is imposed on all trucks having an unloaded weight in excess of 8,000 pounds
					 and on all tractors having an unloaded weight in excess of 4,000 pounds. No tax
					 is imposed on trailers or other devices drawn by trucks or tractors, even
					 though permits are obtained therefor. The tax rate is based on the unloaded
					 weight of the truck or tractor and the same rate is applicable whether the
					 truck is operating with or without a load, or whether the tractor is operating
					 alone or in combination with any other motor vehicle.
(d) Separate rate tables are provided for use
					 under the gross weight method (section
					 481.3 
					 of this Part) and for use under the unloaded weight method (section
					 481.10 
					 of this Part). Under the gross weight method, the same rate table is used,
					 whether the motor vehicle is operating with or without a load.
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 481 - Computation Of Tax › Section 481.2 - Election of method

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503(3)
(a) A carrier will be required to compute the
					 tax on the gross weight method unless he elects the unloaded weight method on
					 the first return filed during any calendar year. For example, if a carrier
					 files monthly returns, such election must be made in the return required to be
					 filed on or before the last day of February or, if he files quarterly returns,
					 the election must be made on the return required to be filed on or before April
					 30th. If a carrier becomes subject to truck mileage tax in the middle of the
					 year, the election must be made on the first return required to be filed by
					 him.
(b) The election to report on
					 the unloaded weight method is irrevocable during the calendar year. If elected,
					 it must be applied to all motor vehicles operated by the carrier and must be
					 used in all subsequent returns for the calendar year. A new election, however,
					 may be made in the first return filed in the following calendar year.
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 481 - Computation Of Tax › Section 481.3 - Gross weight method, rate of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503(1)
The following table sets forth the rates of tax
						applicable to each vehicular unit:
TABLE
Gross weight of
								  vehicle
Weight group tax
								  rate
1.
18,001 to 20,000 inclusive
$0.006
2.
20,001 to 22,000 inclusive
.007
3.
22,001 to 24,000 inclusive
.008
4.
24,001 to 26,000 inclusive
.009
5.
26,001 to 28,000 inclusive
.0095
6.
28,001 to 30,000 inclusive
.010
7.
30,001 to 32,000 inclusive
.0105
8.
32,001 to 34,000 inclusive
.011
9.
34,001 to 36,000 inclusive
.0115
10.
36,001 to 38,000 inclusive
.012
11.
38,001 to 40,000 inclusive
.0125
12.
40,001 to 42,000 inclusive
.013
13.
42,001 to 44,000 inclusive
.014
14.
44,001 to 46,000 inclusive
.015
15.
46,001 to 48,000 inclusive
.016
16.
48,001 to 50,000 inclusive
.017
17.
50,001 to 52,000 inclusive
.018
18.
52,001 to 54,000 inclusive
.019
19.
54,001 to 56,000 inclusive
.020
20.
56,001 to 58,000 inclusive
.021
21.
58,001 to 60,000 inclusive
.022
22.
60,001 to 62,000 inclusive
.023
23.
62,001 to 64,000 inclusive
.024
24.
64,001 to 66,000 inclusive
.0255
25.
66,001 to 68,000 inclusive
.027
26.
68,001 to 70,000 inclusive
.0285
27.
70,001 to 72,000 inclusive
.030
28.
72,001 to 74,000 inclusive
.0325
29.
74,001 to 76,000 inclusive
.035
30.
76,001 to 78,000 inclusive
.037
31.
78,001 to 80,000 inclusive
.039
32.
80,001 to 82,000 inclusive
.041
33.
82,001 to 84,000 inclusive
.043
34.
84,001 to 86,000 inclusive
.045
35.
86,001 to 88,000 inclusive
.047
36.
88,001 to 90,000 inclusive
.049
37.
90,001 to 92,000 inclusive
.051
38.
92,001 to 94,000 inclusive
.058
39.
94,001 to 96,000 inclusive
.055
40.
96,001 to 98,000 inclusive
.057
41.
98,001 to 100,000 inclusive
.059
42.
100,001 to 102,000 inclusive
.061
43.
102,001 to 104,000 inclusive
.063
44.
104,001 to 106,000 inclusive
.065
45.
106,001 to 108,000 inclusive
.067
46.
108,001 to 110,000 inclusive
.069
47.
110,001 to 112,000 inclusive
.071
48.
112,001 to 114,000 inclusive
.073
49.
114,001 to 116,000 inclusive
.075
50.
116,001 to 118,000 inclusive
.077
51.
118,001 to 120,000 inclusive
.079
52.
120,001 to 122,000 inclusive
.081
53.
122,001 to 124,000 inclusive
.083
54.
124,001 to 126,000 inclusive
.085
55.
126,001 to 128,000 inclusive
.087
56.
128,001 to 130,000 inclusive
.089
57.
130,001 to 132,000 inclusive
.091
58.
132,001 to 134,000 inclusive
.093
59.
134,001 to 136,000 inclusive
.095
60.
136,001 to 138,000 inclusive
.097
61.
138,001 to 140,000 inclusive
.099
62.
140,001 and over add $.002 per ton and
								  fraction thereof
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 481 - Computation Of Tax › Section 481.5 - Gross weight method, optional method of computing the tax on tractors and trailers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503, subd. 2
(a) If a carrier operates tractor-trailer
					 combinations he may elect in his return to compute the tax by one of the two
					 methods set forth below:
(1) Compute the tax
					 for each separate tractor and trailer combination operated as a unit, based on
					 the mileage and the unloaded weight of tractor and the maximum gross weight of
					 the trailer as set forth in section
					 481.4,
supra;
or
(2)
					 Compute the tax for each trailer based on the mileage of the trailer. In
					 electing to report under this option, the carrier does not report the maximum
					 gross weight of each individual tractor and trailer combination but, instead,
					 reports on the basis of "combination weight". If operated with a load, the
					 maximum gross combination weight to be reported is the maximum gross weight for
					 each trailer plus the unloaded weight of the heaviest tractor owned by,
					 interchanged with or leased to the carrier during the reporting period for
					 which a permit is required under article 21 of the Tax Law. If operated without
					 any load whatsoever, the unloaded combination weight to be reported is the
					 unloaded weight of each trailer plus the unloaded weight of the heaviest
					 tractor owned by, interchanged with or leased to the carrier during the
					 reporting period for which a permit is required under article 21 of the Tax
					 Law. If the unloaded combination weight is less than 18,001 pounds, no tax is
					 payable on any mileage operated by the trailer when empty. (See §
												481.6,
infra.
) If the heaviest tractor leased to a carrier was not
					 operated in New York State during the reporting period, such tractor may be
					 disregarded for purposes of "combination weight" unless the carrier was
					 required to obtain a permit for such tractor.