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 470 - Vehicles Required To Have Permits › Section 470.4 - Permit requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) A permit is required for each of the
					 vehicles described in section
					 470.2,
supra,
having a maximum gross weight in excess of 18,000
					 pounds and each omnibus described in section
					 470.2,
supra.
Since a tractor and a trailer are each motor vehicles,
					 a separate permit is required for every tractor and every trailer with a
					 maximum gross weight in excess of 18,000 pounds (see §§
											472.3
					 and
					 472.4,
infra,
for determinations of maximum gross weight).
(b) In addition, if the carrier elects the
					 unloaded weight method of computing the truck mileage tax (see §
											481.1
et seq.
), a permit is also required for every tractor having
					 an unloaded weight in excess of 4,000 pounds and for every truck having an
					 unloaded weight in excess of 8,000 pounds, even if the maximum gross weight of
					 the tractor or truck is 18,000 pounds or less (see §
											471.6,
infra,
for motor vehicles having maximum gross weights of
					 18,000 pounds or less).
Example 1:
If a tractor, having an unloaded weight of 12,200 pounds,
						and a maximum gross weight of 62,000 pounds, is used either with trailer A
						(having an unloaded weight of 10,650 pounds and a maximum gross weight of
						44,000 pounds) and trailer B (having an unloaded weight of 9,270 pounds and a
						maximum gross weight of 40,000 pounds), a separate permit is required for the
						tractor and a separate permit is also required for each trailer, since the
						maximum gross weight of each is in excess of 18,000 pounds.
Example 2:
If a trailer having a maximum gross weight of 16,000
						pounds is used with a tractor having an unloaded weight of 3,500 pounds,
						separate permits are required for the tractor and trailer, since the maximum
						gross weight of each in combination with the other is in excess of 18,000
						pounds.
Example 3:
If a trailer having a maximum gross weight of 10,000
						pounds is used with a tractor having an unloaded weight of 2,500 pounds, no
						permit is required for either the tractor or the trailer, even if the carrier
						elects the unloaded weight method of computing the tax, since the unloaded
						weight of the tractor is not over 4,000 pounds and the maximum gross weight of
						each is not over 18,000 pounds.
Example 4:
If a trailer having a maximum gross weight of 10,000
						pounds is used with a tractor having an unloaded weight of 5,000 pounds and if
						the carrier elects the unloaded weight method of computing the tax, a permit is
						required for the tractor but no permit is required for the trailer since its
						maximum gross weight is not over 18,000 pounds. If the carrier does not elect
						the unloaded weight method of computing the tax, no permit is required for the
						tractor since its maximum gross weight is not over 18,000
						pounds.