N.Y. Comp. Codes R. & Regs. tit. 20 § 470.1

Current through Register Vol. 46, No. 25, June 18, 2024

Section 470.1 - Introduction

Tax Law, § 502

(a) The highway use tax and the additional highway use tax, commonly referred to as the truck mileage tax and the fuel use tax, respectively, are administered by the Miscellaneous Tax Bureau for the State Tax Commission. The address of this bureau, to which applications for permits, returns and correspondence should be addressed or delivered is: State Tax Commission, Miscellaneous Tax Bureau, State Campus, Albany, N.Y. 12227.

(b)

(1) As part of the administration of the truck mileage tax and the fuel use tax, article 21 of the Tax Law requires that a highway use tax permit be obtained from the State Tax Commission for every motor vehicle as defined in such statute, with specified exceptions (see sections 471.1 -471.6 of this Article). Every such motor vehicle must have a permit whether it is registered in New York or in any other state and regardless of whether it is engaged in intrastate or interstate commerce.

(2) Effective September 1, 1982 every motor vehicle transporting automotive fuel, other than a tractor or other self-propelled device which transports the motor vehicle holding automotive fuel, in New York State must have a special highway use permit and a distinctively colored sticker (see section 473.7(c) of this Article) in place of the permit required by paragraph (1) of this subdivision.

(c) It is unlawful to operate such motor vehicle on any public highway of this State, including any portion of the New York State Thruway for which a charge is made, without this permit. However, a trailer or other device drawn by a self-propelled device, if operated exclusively on those portions of the New York State Thruway for which a charge is made, may operate without this permit. For the purpose of the truck mileage tax, no portion of the New York State Thruway for which a charge is made, need be included in mileage subject to that tax.

(d) Any street, avenue, road, public place, public driveway or any other public way within any town, village or city in the State is a public highway.

(e) As used in this Subchapter, a reference to a highway use tax plate shall, during the period that the highway use tax stickers are provided for by the provisions of this Subchapter, mean and include such highway use tax stickers.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 470.1