N.Y. Comp. Codes R. & Regs. tit. 20 § 472.6

Current through Register Vol. 46, No. 12, March 20, 2024
Section 472.6 - Determination of unloaded weight

Tax Law, § 501, subd. 7

(a) As heretofore indicated, every truck having an unloaded weight of more than 8,000 pounds and every tractor having an unloaded weight of more than 4,000 pounds is required to have a permit, if the carrier elects the unloaded weight method of computing the tax (see § 481.9, infra). It is necessary, therefore, to determine the meaning of "unloaded weight".
(b) The unloaded weight of the motor vehicle is the actual weight of the vehicle plus the following equipment:
(1) all equipment necessary for the performance of the function of the vehicle as a vehicle;
(2) all equipment necessary for the safety of the vehicle;
(3) all equipment permanently attached to the vehicle;
(4) all equipment used exclusively for the protection of the load carried by the vehicle; and
(5) all equipment used exclusively for the loading or unloading of the vehicle.
(c) The following equipment is therefore included in the unloaded weight:
(1) oil pumps used on trucks for delivering gasoline and oil;
(2) hoists on dump and coal trucks;
(3) transit concrete mixers;
(4) tool boxes;
(5) oil, gasoline, diesel and other fuel and water in attached receptacles ordinarily provided by the manufacturer for such purpose;
(6) tires, including spare tires;
(7) icing units on refrigerator trucks;
(8) pads, quilts, excelsior, planks, rollers, etc.;
(9) skid chains.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 472.6