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 473.3 - Applications for permits by a lessee using a trip-lease permit book

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 501, 502
(a) If a lessee requires the immediate use of
					 a motor vehicle in this State, except for an omnibus, for which no permit has
					 been previously issued, or if such motor vehicle enters the State for the first
					 time on a trip-lease, a permit by a trip-lease permit book may be obtained for
					 such leased motor vehicle for 20 days, or less, by the lessee (see §§
											473.7
					 and
					 473.8,
infra
) as follows:
(b) An application for a book of 20 permits
					 may be obtained by applying to the State Tax Commission on form TMT-11 in
					 duplicate. A fee of $100 must accompany each application for a book of 20
					 trip-lease permits. The fee shall be paid by a check or money order payable to
					 the State Tax Commission. All the required information must be set forth in
					 each blank of the application form. Separate application forms must be
					 submitted for each book of 20 permits. The application and fee shall 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 all applications. If approved, one
					 copy of the application together with the book of 20 trip-lease permits (form
					 TMT-10) will be mailed to the applicant at the address shown on the application
					 form, unless the applicant furnishes and requests a different mailing
					 address.
(d) The trip-lease permits
					 forwarded may be used only by the purchaser of such book, and each permit will
					 be valid for a period of 20 days, or less, from the date of issuance entered by
					 the carrier. Before a motor vehicle is moved on a public highway of this State,
					 the carrier or lessee must complete each item on a trip-lease permit in
					 triplicate including the date of issuance. One copy of the trip-lease permit
					 must be carried on the motor vehicle for which the permit is issued. One copy
					 must be mailed immediately to the Miscellaneous Tax Bureau at the above address
					 (see §
											470.1[a],
supra
) and one copy may be retained by the carrier for tax
					 reporting purposes. No permit may be used on a motor vehicle other than the
					 motor vehicle for which it was issued, nor may any incomplete, erased or
					 corrected permit be used. Any such permit is subject to the procedure for
					 suspension or revocation of permits set forth in section
					 475.3,
infra.
Any incomplete, erased or corrected permit, or
					 otherwise unused permit may be returned together with an application for
					 refund, on a form prescribed by the State Tax Commission, within the two-year
					 period after the date of purchase.
(e) If the motor vehicle is to be operated in
					 this State for more than 20 days, an application for a permit and plate must be
					 filed on forms TMT-1 and TMT-2 within such period. Since a trip-lease permit is
					 not convertible into a permanent permit or plate, such an application should
					 include the fee for each permit and plate requested. (See §
											473.1,
supra.
) Any operation of a motor vehicle (see §§
											470.2 
					 -470.3, 471.2-471.7,
supra
) without a permit and plate after
					 the expiration of the 20 days is a violation of law.