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 473.9 - Application for consignment permits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Eligible carriers who need emergency
					 permits in a volume amounting to 200 permits or more per year may apply for
					 consignment permits. Consignment permits may only be used for vehicles owned by
					 the carrier or under long-term lease where the carrier has complete control
					 over the leased vehicle. Consignment permits may be requested in units of not
					 less than 20 permits nor more than 200 permits. The permit fees must be paid in
					 full with the filing of the application, and permit fees paid are not
					 refundable except in the case where a replacement series has been required and
					 in such event unused permits may be converted to the current series permits.
					 The number of permits requested and the number to be issued at any one time may
					 not exceed 10 percent of the vehicles then registered to the applicant under
					 article 21 of the Tax Law. Successive applications will not be accepted until
					 75 percent of the previous order of consignment permits have been registered
					 with the department to a particular vehicle.
(b) Permits issued by the department to
					 applicants on a request for consignment permits may not be used by the
					 applicant for trucks or trailers which transport automotive fuel, nor may they
					 be used for omnibuses nor may they be used as a replacement for a lost or
					 stolen sticker. Consignment permits may be used only by the carrier to whom
					 they were issued and may not be transferred.
(c) A carrier is not eligible to apply for
					 consignment permits unless the carrier has filed timely returns for the return
					 periods in the 12 months preceding the date of application and paid with such
					 returns all taxes due and provides the evidence of financial responsibility
					 requested. Permission to use or to continue to use consignment permits may be
					 withdrawn at any time if the carrier fails to file a highway use permit report
					 when a motor vehicle (other than an omnibus, or a truck or trailer required to
					 display an "AFC" sticker) of the carrier is employed on a public highway of
					 this State with a consignment sticker, if such a permit report is not timely
					 filed or if the truck mileage or fuel use tax returns of the taxpayer are not
					 timely filed or the tax is not timely paid.
(d) Immediately after a consignment permit
					 and sticker is assigned to a motor vehicle, the carrier must complete form
					 TMT-1.11, Consignment Highway Use Permit Report, and forward such form to the
					 Tax Department.
(e) Any change
					 relating to the information contained in the application must be reported
					 immediately to the Tax Department. Thus, any change in the carrier's business
					 or other address, or in the name of ownership of its business must be so
					 reported.
(f) 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 or if the lease of a motor vehicle for
					 which a permit has been issued has expired, the Tax Department must be notified
					 within five days. In such cases the sticker must be destroyed and the permit
					 must be returned to the department for cancellation.