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 474.8 - Trip permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502(1)(d)
(a) As provided herein, any carrier who
					 occasionally operates a motor vehicle, otherwise subject to the provisions of
					 this Subchapter, on the public highways of New York State may apply to the
					 Commissioner of Taxation and Finance for a trip permit for such motor vehicle.
					 A trip permit shall be in lieu of the Highway Use Tax (HUT) permit and sticker
					 issued pursuant to the authority of section 502 (1)(a)  of the Tax Law,
					 but shall not be in place of the Automotive Fuel Carrier (AFC) permit and
					 sticker required by section 502 (1)(c)  of the Tax Law.
					 The issuance of a trip permit will exempt the carrier from the requirements of
					 filing returns and paying the taxes imposed pursuant to article 21 of the Tax
					 Law, for the period in which such permit is in effect, with respect to the
					 operation of the motor vehicle for which the permit is issued. A trip permit
					 will be valid for a period of 72 hours from the time of its issuance as
					 described in subdivision (c) of this section.
(b)
(1)
					 Except as provided for in paragraph (2) of this subdivision, an application for
					 a trip permit shall be made on a form prescribed by the Department of Taxation
					 and Finance for such purpose and must contain all of the information required
					 therein. The application must be mailed to:
Department of Taxation and Finance
Registration Section
Permit Unit
W.A. Harriman Campus
Albany, NY 12227-0163
Such application must be accompanied by a fee of $25 for
						the motor vehicle to be operated pursuant to a trip permit on the public
						highways of the State. The fee must be paid by certified check (or other
						guaranteed draft acceptable to the department) or money order, made payable to
						the Commissioner of Taxation and Finance. A complete application for a trip
						permit, together with the proper fee, must be received by the department at
						least 30 days prior to the 72-hour period for which such permit is to be in
						effect. If an application and fee are received by the department after such
						period, the application may be denied and returned, with the fee, to the
						carrier. Such denial will not be grounds for the automatic suspension,
						revocation or denial of all of the carrier's permits as described in paragraph
						(c)(1) of this section nor shall it preclude the carrier from reapplying for
						such trip permit in accordance with paragraph (2) of this
						subdivision.
(2) Any carrier
					 requiring the expeditious issuance of a trip permit, in lieu of applying
					 directly to the Department of Taxation and Finance as described in paragraph
					 (1) of this subdivision, may apply for such a permit through a permit service
					 authorized by the department to issue trip permits in its behalf.
(3) Regardless of the method of application,
					 a carrier may not apply for more than 10 trip permits during any single
					 calendar year. Provided further, no refund application may be filed with
					 respect to any trip permit applications.