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 481.4 - Gross weight method, tax on laden vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 503, subd. 1
(a) Under the gross weight method the tax on
					 a laden vehicular unit is computed by determining the rate of tax from the
					 table set forth in section
					 481.3 
					 above based on maximum gross weight and by multiplying the total mileage
					 operated within the State by such rate.
(b) The rate of tax for a truck is determined
					 by its maximum gross weight as set forth in its permit.
Example:
If the unloaded weight of a truck is 5,000 pounds, and
						the maximum load to be carried by it is 20,000 pounds, its maximum gross weight
						is 25,000 pounds and the applicable tax rate is $.009. If it travels 100 miles
						the tax is computed as follows:
100 × $.009 = $.90
(c) The rate of tax for a tractor-trailer
					 combination is based on the unloaded weight of the tractor plus the maximum
					 gross weight of the trailer as set forth in its permit.
Example:
If the unloaded weight of a tractor is 12,000 pounds and
						it is operated in combination with a laden trailer having a maximum gross
						weight of 48,000 pounds, the tax is based on 60,000 pounds and the applicable
						tax rate is $.022. If it travels 100 miles the tax is computed as
						follows:
100 × $.022 = $2.20
(d) The rate of tax on a laden motor vehicle
					 is always based on its maximum gross weight, irrespective of the actual weight
					 of the load it may be carrying at any particular time. Accordingly, a decrease
					 in the weight of the load, for example by deliveries along its route, has no
					 effect on the applicable rate of tax.
Example:
If a laden tractor-trailer combination has a maximum
						gross weight of 45,000 pounds, the applicable tax rate is $.015. If it travels
						100 miles within the State actually carrying only 10,000 pounds, the tax is
						computed as follows:
100 × $.015 = $1.50
(e) Although the tax is based on maximum
					 gross weight as set forth in the permit, nevertheless if the actual weight of
					 the loaded motor vehicle 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.
)
(f) As
					 pointed out in section
					 473.6,
supra,
if a special permit is obtained pursuant to section 385  of the Vehicle and Traffic Law from the
					 State Department of Transportation or from any authority having jurisdiction
					 over a particular highway which authorizes the operation of the motor vehicle
					 with a maximum gross weight in excess of that set forth in the highway use
					 permit issued therefor, an amended highway use permit must be obtained. In such
					 case the tax rate is thereafter based on the higher maximum gross weight for
					 which the Department of Transportation special permit was obtained.
Example:
If the unloaded weight of a tractor is 12,000 pounds and
						is operated in combination with a trailer having a maximum gross weight of
						48,000 pounds, and a special permit is obtained from the Department of
						Transportation authorizing said vehicular unit to operate with a maximum gross
						weight of 100,000 pounds, the maximum gross weight of such unit is 100,000
						pounds and the applicable tax rate is $.059. If it travels 100 miles the tax is
						computed as follows:
100 × $.059 = $5.90
The maximum gross weight of the trailer is thereby
						increased by 40,000 pounds to 88,000 pounds for future
						operations.
(g) Where an
					 amended permit is issued on the basis of decreased maximum load to be carried,
					 the maximum gross 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.
)