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 2 - Truck Mileage Tax › Part 481 - Computation Of Tax › Section 481.6 - Gross weight method, tax on unladen vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503, subd. 1
(a) As heretofore indicated, under the gross
					 weight method, if a motor vehicle is operated without any load whatsoever the
					 tax is based on its unloaded weight. The applicable tax rate is determined from
					 the maximum gross weight table set forth in section
					 481.3,
supra.
If its unloaded weight is less than 18,001 pounds, no
					 tax is payable on any mileage operated by it when empty.
Example 1:
If the maximum gross weight of a refrigerator truck is
						41,000 pounds and its unloaded weight is 22,400 pounds, the tax rate is $.008
						per mile (the rate applicable to 22,400 pounds) when operating without any
						load, whereas when operating with a load the rate is $.013 per mile (the rate
						applicable to 41,000 pounds).
Example 2:
If the unloaded weight of a truck is 10,000 pounds and
						its maximum gross weight is 37,000 pounds, its operations without any load are
						not taxable but when operating with a load, the applicable tax rate is
						$.012.
(b) The tax is based
					 on the unloaded weight of the motor vehicle only when it is operated without
					 any load whatsoever. If the motor vehicle is partially loaded the tax must be
					 computed on the maximum gross weight.
Example:
If the maximum gross weight of a motor vehicle is 37,000
						pounds, its unloaded weight is 10,000 pounds and it is carrying a load weighing
						2,000 pounds, the rate of tax is $.012 per mile (the rate applicable to 37,000
						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 2 - Truck Mileage Tax › Part 481 - Computation Of Tax › Section 481.7 - Gross weight method, meaning of unladen vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503, subd. 1
A vehicle is deemed to be unladen if operated without any
						load whatsoever. A vehicle may carry any of the equipment included in unloaded
						weight and still be considered unladen. (See §
											472.6,
supra.
) However, anything else carried by the motor vehicle is
						deemed to be a load. For example, a motor vehicle carrying empty containers
						such as oil drums, milk boxes, beer bottles, etc. or carrying rejected cargo,
						is deemed to be laden.
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 481.8 - Gross weight method, tax on truck-trailer combination

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503, subd. 1
(a) If a laden truck is used in combination
					 with a laden trailer, dolly, cart, compressor or other device, the applicable
					 tax rate is determined by adding the maximum gross weight of the truck to the
					 maximum gross weight of the trailer, dolly, tool cart, compressor or other
					 device.
(b) If an unladen truck is
					 used in combination with a laden trailer, dolly, tool cart, compressor or other
					 device, the applicable tax rate is determined by adding the unloaded weight of
					 the truck to the maximum gross weight of the attached device.
(c) If a laden truck is used in combination
					 with an unladen device the applicable tax rate is determined by adding the
					 maximum gross weight of the truck to the unloaded weight of the attached
					 device.
(d) If an unladen truck is
					 used in combination with an unladen device the applicable tax rate is
					 determined by adding the unloaded weight of the truck to the unloaded weight of
					 the attached device.
(e) The tax on
					 the foregoing combinations may be computed under the optional method set forth
					 in section
					 481.5,
supra.
If such method is used only the mileage of the attached
					 device need be recorded. In such cases the applicable tax rate for laden
					 combinations is determined by adding the maximum gross weight of the particular
					 device to the maximum gross weight of the heaviest truck used in such
					 combinations owned by, interchanged with or leased to the carrier for which a
					 permit is required under article 21 of the Tax Law; the tax rate applicable to
					 an unladen truck used in combination with a laden device is determined by
					 adding the maximum gross weight of the device to the unloaded weight of the
					 heaviest truck used in such combinations owned by, interchanged with or leased
					 to the carrier for which a permit is required under article 21 of the Tax
					 Law.
(f) If such a truck is not
					 used in such a combination, the applicable tax rate is determined by its
					 maximum gross weight (§
											481.4,
supra
) and if its maximum gross weight is less than 18,001
					 pounds its operations are not subject to tax.
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 481.9 - Unloaded weight method

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503(3)
(a) Under the unloaded weight method the tax
					 on a truck or tractor is computed by determining the rate of tax from the table
					 set forth in section
					 481.10,
infra,
based on the unloaded weight of the truck or tractor
					 and by multiplying the total mileage operated within the State by such
					 rate.
(b) The applicable rate of
					 tax for a truck is determined by the unloaded weight as set forth in the
					 permit. The same rate is applicable whether the truck is operated with or
					 without a load.
Example:
If the unloaded weight of a truck if 8,500 pounds, the
						applicable tax rate if $.004, whether it carries a load of 5,000 or 10,000
						pounds. If it travels 100 miles the tax is computed as follows:
100 × $.004 = $.40
(c) The applicable rate of tax for a tractor
					 is determined by its unloaded weight as set forth in its permit, whether it is
					 operated alone or in combination with another motor vehicle.
Example:
A tractor with an unloaded weight of 6,000 pounds travels
						50 miles, a trailer with a maximum gross weight of 25,000 pounds is then
						attached and the tractor-trailer combination travels 50 miles. The applicable
						tax rate for the entire trip is $.010. The tax is computed as follows:
100 × $.010 = $1.00
(d) Although the tax is based on unloaded
					 weight as set forth in the permit, nevertheless if the actual unloaded weight
					 is in excess of that set forth in the permit, the tax must be computed at the
					 rate applicable to the actual weight. In such case, an amended permit must be
					 obtained. (See §
											473.6,
supra.
)
(e) Where
					 an amended permit is issued on the basis of a decrease in unloaded weight, the
					 unloaded weight set forth in the amended permit is not effective for tax
					 purposes until the superseded permit is surrendered to the State Tax
					 Commission. (See §
											473.5,
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 481 - Computation Of Tax › Section 481.10 - Unloaded weight method, rate of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503(3)
The following table sets forth the rates of tax
						applicable to each truck or tractor:
Unloaded Weight of
								  Truck
Weight Group Tax
								  Rate
1. 8,001 to 9,000 inclusive
$0.004
2. 9,001 to 10,000 inclusive
.005
3. 10,001 to 11,000 inclusive
.007
4. 11,001 to 12,000 inclusive
.008
5. 12,001 to 13,000 inclusive
.009
6. 13,001 to 14,000 inclusive
.010
7. 14,001 to 15,000 inclusive
.011
8. 15,001 to 17,500 inclusive
.012
9. 17,501 to 20,000 inclusive
.014
10. 20,001 to 22,500 inclusive
.018
11. 22,501 to 25,000 inclusive
.022
12. 25,001 and over
.027
Unloaded Weight of
								  Tractor
Weight Group Tax
								  Rate
1. 4,001 to 5,500 inclusive
$0.006
2. 5,501 to 7,000 inclusive
.010
3. 7,001 to 8,500 inclusive
.014
4. 8,501 to 10,000 inclusive
.018
5. 10,001 to 12,000 inclusive
.025
6. 12,001 and over
.033
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 481.11 - Taxable miles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501(6)
(a) The tax under either the gross weight
					 method or unloaded weight method is based on the number of miles the motor
					 vehicle is operated on the public highways in this State. As noted in section
					 470.1,
public highway
includes any public highway, street, avenue,
					 road, public place, public driveway or any other public way. If part of the
					 mileage of any motor vehicle is outside the boundaries of this State that
					 portion of the mileage is not considered in computing the tax.
Example:
If a motor vehicle travels 150 miles in New York State,
						100 miles in New Jersey and then returns to New York State where it operates
						for 15 miles, the mileage in New Jersey is not considered in computing the tax.
						The tax is based only on the 165 miles traveled in this State.
(b) The statute specifically exempts mileage
					 on the New York State Thruway, provided a fee, rental or charge is made
					 therefor. Miles traveled upon portions of such Thruway, for which no such
					 charge is made, are required to be included in taxable miles. There is no
					 exemption for mileage on any other toll road, tunnel or bridge.
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 481.12 - Determination of mileage

Current through Register Vol. 46, No. 28, July 10, 2024
Mileage within this State shall be computed on the basis
						of the actual mileage traveled by each motor vehicle. For the records required
						to be maintained by carriers, see Part 483 of this Subchapter. Such mileage
						shall be computed by the most accurate measure of the actual miles traveled by
						each motor vehicle, including but not limited to measurement based on odometer
						readings, fuel consumption records, map mileage from point of origin to point
						of destination plus any off-route mileage and local mileage not ascertainable
						from the map, tariff schedules and mileage used for billing purposes plus any
						additional mileage not includible in billing, tachograph readings, hubometer
						readings or any other devices or means for accurately measuring actual mileage.
						The use of any of the foregoing methods to determine the mileage is not
						intended to produce a mileage that is less than the actual mileage traveled.
						The computed mileage shall be subject to audit by the State Tax Commission,
						using the most accurate method for determining actual
						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 482 - Exemptions › Section 482.1 - Motor vehicles not required to have permits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504
Motor vehicles totally exempt from the permit
						requirements are also exempt from tax. Accordingly, the following motor
						vehicles are exempt from tax:
(a) Motor
					 vehicles operated by the United States, New York State, or any other state or
					 any county, city, town, or municipality in New York State or any other state or
					 any agency or department thereof. (See section
					 471.3,
supra.
)
(b) Motor
					 vehicles operated exclusively for the purpose of transporting United States
					 mail under contract. (See section
					 471.4,
supra.
) As pointed out in section
					 471.4,
					 if a motor vehicle is used for any purpose other than for transporting mail
					 during the calendar month, its entire mileage for the month is taxable
					 including mileage both for exempt and nonexempt purposes.
(c) Motor vehicles owned and operated by a
					 farmer and used exclusively for any or all of the purposes set forth in section
					 471.5,
supra.
As pointed out in section
					 471.5, if a
					 motor vehicle is used by a farmer for any other purpose during the calendar
					 month its entire mileage for the month is taxable, including mileage both for
					 exempt and nonexempt purposes.
(d)
					 Motor vehicles with maximum gross weights of 18,000 pounds or less are exempt
					 unless the carrier elects the unloaded weight method of computing the tax. As
					 pointed out in section
					 471.6,
supra,
although a truck with an unloaded weight in excess of
					 8,000 pounds and a tractor with an unloaded weight in excess of 4,000 pounds
					 are motor vehicles, such motor vehicles are exempt if the maximum gross weight
					 is 18,000 pounds or less unless the carrier elects the unloaded weight method
					 of computing the tax.
(e) A trailer
					 or other device drawn by a self-propelled device which is operated exclusively
					 in this State on the New York State Thruway. (See section
					 470.1[d],
supra.
)
(f) Motor
					 vehicles which are used exclusively in the transportation of household goods,
					 as defined by the Commissioner of Transportation of the State of New York or
					 the Interstate Commerce Commission, by a carrier under the authority of the
					 Commissioner of Transportation of this State or the Interstate Commerce
					 Commission. (See section
					 471.7,
supra.
)
(g) Motor
					 vehicles owned and operated by any fire company or fire department, as defined
					 in section three of the Volunteer Firemen's Benefit Law. (See section
					 471.8,
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 483 - Records › Section 483.1 - Required records

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 507
(a) Every carrier who operates a motor
					 vehicle in this State, which is subject to the tax under article 21, and every
					 carrier to whom a highway use permit was issued, for the operation of a motor
					 vehicle, must maintain an accurate daily record of all operations of such
					 vehicle in this State, except as hereinafter provided.
(b) All records required under this Part and
					 any other records used by the carrier to determine the tax liability shall be
					 kept within this State unless the State Tax Commission consents to their
					 removal. Permission for removal may be granted, provided the carrier agrees to
					 make his records available for audit outside this State. All tax returns and
					 all such records shall be preserved for a period of four years and shall be
					 open for inspection and audit upon request.
(c) See Part 2402 of this Title for taxpayer
					 record retention formats.
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 483 - Records › Section 483.2 - Records, gross weight

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
					 carrier, reporting under the gross weight method (see section 431.1 et seq.),
					 must maintain such daily record only for each motor vehicle with a maximum
					 gross weight, either alone or in combination with another motor vehicle, in
					 excess of 18,000 pounds. Such record must be kept even though the vehicle is
					 exempt from tax for a particular period. However, such carrier is not required
					 to maintain any records with respect to the operations of any motor vehicle
					 whose maximum gross weight is not over 18,000 pounds. For example, no records
					 need be maintained by such carrier for a truck with an unloaded weight of 8,500
					 pounds and a maximum gross weight of 17,000 pounds.
(b) This daily record of operations shall be
					 in the form of a manifest or trip record. The record must contain the following
					 information:
(1) the date of each
					 trip;
(2) the permit and vehicle
					 numbers;
(3) the point of origin
					 and destination for each trip;
(4)
					 the number of round trips each day;
(5) the number of miles traveled
					 laden;
(6) the number of miles
					 traveled empty; and
(7) the name of
					 the owner if operating a leased or interchanged vehicle.
The daily manifest or trip record shall show each trip
						for the day. If the daily manifest is used to record the operations of more
						than one vehicle, a monthly summary shall be prepared for each vehicle or
						vehicular unit at the end of each month. The particular form of daily manifest
						or trip record is not prescribed. Any form used by the carrier will be
						acceptable to the Tax Commission providing it reflects the information set
						forth above.
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 483 - Records › Section 483.3 - Records, unloaded weight method

Current through Register Vol. 46, No. 28, July 10, 2024
Every carrier electing to report under the unloaded
						weight method (see sections
						481.9 
						-481.10, supra) must maintain daily mileage records for each truck having an
						unloaded weight in excess of 8,000 pounds and for each tractor having an
						unloaded weight in excess of 4,000 pounds which is operated in this State. Such
						carrier is not required to maintain records of the operation of any truck
						having an unloaded weight of 8,000 pounds or less, of any tractor having an
						unloaded weight of 4,000 pounds or less, or of any trailer, even though highway
						use permits were obtained for such motor vehicles solely because of their
						maximum gross weights.
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 483 - Records › Section 483.4 - Mileage

Current through Register Vol. 46, No. 28, July 10, 2024
Every carrier reporting either under the gross weight or
						unloaded weight method shall keep available odometer, hubometer and any similar
						readings, fuel consumption records, map mileage from the point of origin to the
						point of destination, or tariff schedules or record of mileage used for billing
						purposes and used to compute the actual taxable mileage which is taxable under
						article 21 of the Tax Law. The mileage shown in the daily mileage, manifest or
						trip records, or any other more accurate record for each vehicle, must be the
						actual mileage traveled and shall be totaled at the end of each month. This
						total (less any nontaxable Thruway mileage; see section
						483.5,
						infra) must be entered on form MT-903 or, if the carrier is required to file on
						a quarterly basis (see section
						484.5,
						infra), such totals (less nontaxable Thruway mileage) for the three months
						covered by the return shall be summarized and entered on form
						MT-903.
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 483 - Records › Section 483.5 - Required records for Thruway mileage

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 507, 501(6)
(a) All mileage traveled on the New York
					 State Thruway, for which the Thruway charges a toll, is exempt from the truck
					 mileage tax but not the fuel use tax.
(b) Users of the Thruway will receive
					 receipts for toll charges which are paid for in cash and a monthly invoice for
					 tolls which are charged. Both cash receipts and monthly invoices must be
					 retained by the carrier for audit by the Tax Commission.
(c) The carrier must indicate on the reverse
					 of the cash receipt both the vehicular permit number and the carrier's trip or
					 manifest number. Where a receipt is issued for a tractor-trailer or other
					 combination of motor vehicles, the permit number of each vehicle must be
					 indicated on the receipt. In the case of a charge account, the vehicular permit
					 numbers and the trip or manifest number shall be entered on the detailed
					 listing of trips (form TA 5504) which is received with the monthly
					 invoice.
(d) Toll receipts must be
					 attached by the carrier to the particular manifest or trip record to which they
					 apply, or otherwise shall be maintained so that on audit a receipt can be
					 readily identified with the exempt Thruway mileage it represents.
(e) Every carrier must maintain the same
					 accurate daily record of Thruway mileage as it does for all other mileage
					 traveled within the State (see section
					 483.4  of this
					 Part). Exempt Thruway mileage shall not be reported on the truck mileage tax
					 return.
(f) See Part 2402 of this
					 Title for taxpayer record retention formats.
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 483 - Records › Section 483.6 - Vehicles not registered

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 509(9)
If the State Tax Commission has reasonable grounds to
						believe that any vehicle or vehicular unit may be subject to the provisions of
						this section, it may examine or cause to be examined any books, papers or
						records with respect to the operation of such vehicle on the public highways of
						this State. It may also require the attendance of any person having knowledge
						thereof and the Tax Commission is authorized to take testimony and require
						proof under oath material for its information, for the purpose of ascertaining
						the correctness of any return or for the purpose of determining tax
						liability.
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 483 - Records › Section 483.7 - Automotive fuel carrier manifest

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501(9)
(a) In addition to any other recordkeeping
					 requirements of this Part, an automotive fuel manifest must accompany every
					 motor vehicle transporting automotive fuel on New York State public
					 highways.
(b) Such manifest shall
					 contain a detailed record of the automotive fuel transported, including:
(1) source of supply (for example, a
					 distributor, major oil company);
(2) supplier's name and address;
(3) date of sale;
(4) purchaser's name and address (for
					 example, the filling station);
(5)
					 transporter's name and address; and
(6) purchase information including:
(i) number of gallons ordered and the number
					 of gallons delivered; and
(ii) type
					 of product (for example, unleaded, leaded and premium gasoline).
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 484.2 - Who must file a return

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 505
Every carrier who operates a motor vehicle in this State
						for which a permit is required and every carrier to whom a permit, a trip-lease
						permit or emergency authorization was issued must file a quarterly or monthly
						tax return listing each motor vehicle for which a permit was issued, whether or
						not a truck mileage tax is due. (See section
						484.5  of
						this Part.) Where no truck mileage tax is due, by reason of the election of the
						unloaded weight method of reporting, the carrier must also set forth the
						unloaded weight of each such vehicle.
Example:
A carrier has obtained permits for the following motor
						vehicles: Truck A with an unloaded weight of 7,500 pounds and a maximum gross
						weight of 18,500 pounds, Tractor B with an unloaded weight of 3,900 pounds and
						a maximum gross weight of 22,400 pounds and Trailer C with a maximum gross
						weight of 18,500 pounds.
If he elects to report on the unloaded weight basis, he
						must file a quarterly return for the first calendar quarter of the year and
						every calendar quarter thereafter, listing Truck A and Tractor B and setting
						forth the unloaded weight of each. Since the unloaded weight of the truck is
						less than 8,000 pounds and the unloaded weight of the tractor is less than
						4,000 pounds, no tax will be due, but quarterly returns will be required for
						each calendar quarter thereafter, and tax will be due at the time he operates a
						truck with an unloaded weight of over 8,000 pounds or a tractor with an
						unloaded weight of over 4,000 pounds, or he elects to report on the maximum
						gross weight method.
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 484.3 - Interchanged equipment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If
					 motor vehicles for which permits were issued to the taxpayer are operated by
					 another carrier who will pay the tax, form TMT-4 (Equipment Interchanged or
					 Leased) must be filed with the tax return on form MT-903.
(b) If the owner of a motor vehicle has
					 obtained a permit and sticker therefor and leased or interchanged it during the
					 reporting period to different carriers who operate the motor vehicle under the
					 owner's permit, such motor vehicle must be reported by the owner in either of
					 the following ways:
(1) If the owner pays the
					 tax, the motor vehicle should be reported on the tax return of the owner on
					 form MT-903.
(2) If the lessee will
					 pay the tax, the owner should file form MT-903 accompanies by form TMT-4. Form
					 MT-903 will be filled in only to the extent of the heading and the
					 certification. Form TMT-4 will list the permit number of each vehicle, the
					 unloaded and maximum gross weights indicated on such permit, the name and
					 address of the lessee, and such other information as may be required. The
					 lessee must report such vehicle on his own tax return.
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 484.4 - Exempt vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Where a motor vehicle becomes exempt from the provision
						of article 21 of the Tax Law, the carrier may relieve himself of the
						responsibility of reporting the motor vehicle on each tax return by
						surrendering his permit and plate or sticker to the Miscellaneous Tax Bureau
						for cancellation. (See section
						474.6 
						of this Title.)
Example:
A permit and plate were issued for a truck owned and
						operated by a farmer and used to carry produce from farms not contiguous to his
						own. Starting on November 1st the truck no longer carries produce from other
						farms but is used exclusively for one of the purposes set forth in section
						471.5  of this
						Title. A return must be filed for November even though there is no tax due.
						However, if the carrier surrenders the permit and plate he is no longer
						required to filed a periodic return.
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 484.5 - Time for filing returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 505, 509(10), 514-a
(a) Carriers whose average monthly tax is in
					 excess of $100 are required to file a calendar monthly return on form MT-903
					 unless directed to file quarterly by the State Tax Commission. The monthly
					 return is due on or before the last day of the month following the month
					 reported.
(b) All other carriers
					 file returns on a quarterly basis on or before the last day of the month
					 following the end of the calendar quarter. Quarterly returns on form MT-903 are
					 consequently due on or before January 31st, April 30th, July 31st and October
					 31st for the three preceding calendar months.
(c) All returns must be filed on or before
					 the due date for filing them with the Department of Taxation and Finance, in
					 care of Post Office Box 1913, Albany, NY 12201-1913.
(d) Any carrier may apply in writing to the
					 State Tax Commission for permission to file his return on the basis of any
					 different period if the taxpayer's books are regularly kept on a periodic basis
					 other than a calendar month.
(e)
					 The Tax Commission may waive the filing of returns during any period for which
					 a carrier is not subject to tax. Application for such waiver must be made by
					 the carrier in writing before the due date of the return.
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 484.6 - Timely filing/timely payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 514-a
(a) Where any return or payment of tax
					 required to be filed or made within a prescribed period or on or before a
					 prescribed date is mailed in accordance with the provisions of section
					 2399.2 
					 of this Title, such return or payment (if not dishonored upon presentment) will
					 be deemed timely filed and timely made.
(b) Returns filed or payments made prior to
					 the last date prescribed for filing or paying shall be considered filed and
					 made on such last date.
(c) When
					 the last date prescribed for filing a return or for making a payment falls on a
					 Saturday, Sunday or legal holiday in the State of New York see section
					 2399.3 
					 of this Title.
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 484.7 - Time for payment of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 506, 509(10)
(a) The tax is payable at the time the
					 monthly or quarterly return is required to be filed.
(b) For penalties imposed in case of failure
					 to pay the tax when due, see section
					 488.1 
					 of this Title.
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 484.8 - Extension of time for filing returns and payment of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 505, 506
(a) The State Tax Commission may grant a
					 reasonable extension of time for filing a return whenever good cause exists. An
					 application for an extension of time should be made prior to the due date of
					 the return and should be mailed or delivered to the Miscellaneous Tax Bureau.
					 (See section
					 470.1[a] 
					 of this Title.)
(b) On application
					 of any taxpayer before the due date of a return, the Tax Commission may grant a
					 reasonable extension of time for the payment of any tax, on such conditions as
					 it deems just and proper.
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 484.9 - Secrecy of returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 514
Except in accordance with proper judicial order or as
						otherwise provided by law, it is unlawful for the Tax Commission, any tax
						commissioner, any officer or employee of the Department of Taxation and Finance
						or any person who, pursuant to article 21 of the Tax Law, is permitted to
						inspect any return, or to whom any information contained in any return is
						furnished, or any person engaged or retained by the department on an
						independent contract basis, or any person who in any manner may acquire
						knowledge of the contents of a return or report, to divulge or make known in
						any manner any information relating to the business of a carrier or any
						particulars set forth or disclosed in any return under article 21 of the Tax
						Law. The officers charged with the custody of such return are not required to
						produce any of them or evidence of anything contained therein in any action or
						proceeding in any court, except on behalf of the State of New York, the State
						Tax Commission, the Department of Taxation and Finance or the Department of
						Transportation in an action or proceeding under the provisions of the Tax Law,
						the Vehicle and Traffic Law or the Transportation Law, or on behalf of any
						party to any action or proceeding under the provisions of said article 21, the
						Vehicle and Traffic Law or the Transportation Law when the returns or facts
						shown thereby are directly involved in such action or proceeding, in any of
						which events the court may require the production of, and may admit in evidence
						so much of said returns or of the facts shown thereby as are pertinent to the
						action or proceeding, and no more.
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 484.10 - Secrecy of returns; exceptions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 514
The provisions relating to secrecy of returns and
						information contained therein do not prohibit the delivery to a person or his
						duly authorized representative of a copy of any return filed by him, nor
						prohibit the publication of delinquent lists showing the names of taxpayers who
						have failed to pay their taxes when due, together with any relevant information
						which in the opinion of the Tax Commission may assist in the collection of such
						delinquent taxes, nor prohibit the publication of statistics so classified as
						to prevent the identification of the particular returns and the items thereof,
						nor the inspection or delivery of a return to a duly authorized officer of the
						Department of Transportation, the Attorney General or other legal
						representative of the State of New York when an action has been instituted
						under the Vehicle and Traffic Law or the Transportation Law where such returns
						are directly involved; or the inspection of the returns of any carrier by the
						Comptroller or any duly designated officer or employee of the Department of
						Audit and Control of the State of New York, for purposes of the audit of a
						refund of any tax paid by any person under said article 21; or the exchange by
						the State Tax Commission with the taxing officials of any other state imposing
						a similar tax or of the Federal government of such information contained in the
						returns filed under said article 21 as it may consider proper, provided such
						state or the Federal government grants like privileges to the State of New York
						and provided such officers agree not to make known the
						information.
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 484.11 - 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 2 - Truck Mileage Tax › Part 485 - Revision Of Returns And Judicial Review › Section 485.1 - Revision of returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 510
(a) If in the opinion of the State Tax
					 Commission the return of any taxpayer is insufficient or incorrect, the State
					 Tax Commission may determine the amount of tax due from such information as is
					 available. Such determination shall be made within four years from the time the
					 return was filed. If no return has been filed or if a willfully false or
					 fraudulent return has been filed, the determination may be made at any
					 time.
(b) The commission may
					 examine the books and records of the carrier, take testimony and require proof,
					 material for its information for the purpose of determining the tax.
(c) After notice of the determination of tax
					 is given the taxpayer, the determination becomes final, unless the Tax
					 Commission of its own motion shall redetermine the same, or unless the taxpayer
					 requests a hearing at which time he may submit such further information as he
					 deems advisable. The application for a hearing must be made in writing and must
					 be made within 30 days from the mailing of the determination of tax. After the
					 hearing, the State Tax Commission will notify the taxpayer, in writing, of its
					 decision.
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 485 - Revision Of Returns And Judicial Review › Section 485.2 - Judicial review

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 510
At any time within 30 days after service of notice of the
						decision of the State Tax Commission and upon depositing or securing the amount
						of tax and penalty due with the commission, and securing the costs and charges
						of the proceeding, the taxpayer 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 determination. This remedy is the exclusive remedy available to
						any taxpayer to secure a judicial determination of his liability for taxes
						under 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 2 - Truck Mileage Tax › Part 485 - Revision Of Returns And Judicial Review › Section 485.3 - Service of notices on taxpayers

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 510
Any notice authorized or required under article 21 of the
						Tax Law including a notice to file a corrected return, a notice of assessment
						of tax, a notice of hearing, a notice of suspension or revocation, or a notice
						of final determination of tax may be served on the taxpayer by ordinary mail
						addressed to the address given in the application for a permit, or in the last
						return filed, or at the address contained in a notice of change of address
						forwarded to the commission, or if no application or return has been filed, to
						any address available. Notice is deemed to be given on the date of the mailing
						of such notice.
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 486 - Tax Lien And Bonds › Section 486.1 - Lien of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 506
(a) The fees, taxes, penalties and interest
					 accruing under article 21 constitute a lien upon all motor vehicles and
					 vehicular units of such carrier. The lien attaches at the time of operation of
					 any motor vehicle or vehicular unit of such carrier within this State and
					 remains effective until the fees, taxes, penalties and interest are paid, or
					 the motor vehicle or vehicular unit is sold for the payment thereof. Such liens
					 are paramount to all prior liens or incumbrances of any character and to the
					 rights of any holder of the legal title in or to any such motor vehicle or
					 vehicular unit, subject to the following exceptions:
(1) Any lien for such tax attaching on and
					 after September 1, 1957 is subject to the lien of any indebtedness secured by a
					 chattel mortgage or conditional sales agreement existing against a motor
					 vehicle or vehicular unit previous to the time when the tax became a lien if:
(i) such indebtedness was incurred in good
					 faith to secure a portion of the purchase price of such motor vehicle or
					 vehicular unit, and
(ii) such
					 indebtedness is secured by a chattel mortgage or conditional sales agreement
					 duly filed as required by law, and
(iii) such chattel mortgage or conditional
					 sales agreement was not given, directly or indirectly, to any officer or
					 stockholder of the corporation owning or having the lawful use or control of
					 such motor vehicle or vehicular unit, whether as a purchase money mortgage or
					 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 2 - Truck Mileage Tax › Part 486 - Tax Lien And Bonds › Section 486.2 - Release of liens

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 509(6)
The State Tax Commission may, upon application to it and
						the payment of a fee of one dollar release any motor vehicle from the lien of
						any fees, taxes, penalties or interest imposed by this law provided that
						payment be made to the commission of such sum as it deems adequate
						consideration for such release, or a deposit be made of such security or such
						bond be filed as the commission deems proper to secure the payment of such
						fees, taxes, penalties or interest. The application for the release must
						contain an accurate description of the motor vehicle to be released together
						with the other required information.
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 486 - Tax Lien And Bonds › Section 486.3 - Bonds or other security

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 502, 509(4), 511
(a) The Department of Taxation and Finance
					 may require any carrier subject to tax to file or deposit and maintain with the
					 department:
(1) a bond issued by a surety
					 company which is:
(i) authorized to transact
					 business in New York State;
(ii)
					 registered with and under the supervision of the Insurance Department of New
					 York State; and
(iii) approved by
					 the Superintendent of Insurance as to solvency and responsibility; 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 2 - Truck Mileage Tax › Part 487 - Collection And Refund Of Taxes › Section 487.1 - Actions to collect taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 511(1), (2)
An action may be brought at any time by the Attorney
						General in the name of the State of New York, at the request of the State Tax
						Commission, to recover the amount of tax, interest or penalties due under
						article 21 of the Tax Law or a warrant may be issued by the Tax Commission to
						the sheriff or a warrant agent.
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 487 - Collection And Refund Of Taxes › Section 487.2 - Service of process

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 511(5)
If a motor vehicle owned by a nonresident or controlled
						by a nonresident carrier is operated on the public highways of this State, the
						nonresident owner or carrier is deemed to have designated the Secretary of
						State as his agent upon whom process may be served in any action for fee,
						taxes, penalties or interest under article 21. Such service has the same legal
						force and effect as if served on the owner or carrier personally within the
						State. The Secretary of State will immediately send a copy of such process to
						the person at the address designated by him in his application for a permit or
						in the last return filed by him or as shown on any other records of the
						commission or if no application has been filed to its last known office
						address. Service may also be made by delivering a copy to the Secretary of
						State and personally serving the carrier or owner outside the State. Proof of
						service must be filed within 30 days after service is made and service is
						complete 10 days after the filing of proof 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 487 - Collection And Refund Of Taxes › Section 487.3 - Seizure of motor vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 511(3)
If any carrier or owner fails to pay any amount due under
						article 21 of the Tax Law the Tax Commission may collect the amount by seizing
						any motor vehicle subject to the lien of the tax and by selling it at public
						auction. Ten days' notice of sale in writing will be given to the owner and the
						carrier of the motor vehicle. Public notice of the time and place of the sale
						of the property to be sold shall be given by posting same in at least six
						public places in the county where the sale is to be made, at least six days
						prior thereto. A copy of such notice shall be filed at least six days prior to
						the sale in an office of the Department of Taxation and Finance in Albany to be
						designated by the Tax Commission, and shall be available for public inspection.
						The proceeds of the sale will be applied to the payment of any fees, taxes,
						interest and penalties due and to the costs incurred on account of the seizure
						and sale. Any excess received upon the sale will be refunded to the owner of
						the motor vehicle.