N.Y. Comp. Codes R. & Regs. tit. 20 § 473.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 473.3 - Applications for permits by a lessee using a trip-lease permit book

Tax Law, §§ 501, 502

(a) If a lessee requires the immediate use of a motor vehicle in this State, except for an omnibus, for which no permit has been previously issued, or if such motor vehicle enters the State for the first time on a trip-lease, a permit by a trip-lease permit book may be obtained for such leased motor vehicle for 20 days, or less, by the lessee (see §§ 473.7 and 473.8, infra) as follows:

(b) An application for a book of 20 permits may be obtained by applying to the State Tax Commission on form TMT-11 in duplicate. A fee of $100 must accompany each application for a book of 20 trip-lease permits. The fee shall be paid by a check or money order payable to the State Tax Commission. All the required information must be set forth in each blank of the application form. Separate application forms must be submitted for each book of 20 permits. The application and fee shall be mailed or delivered to the State Tax Commission, Miscellaneous Tax Bureau. (See § 470.1(a), supra.)

(c) The State Tax Commission will approve or reject all applications. If approved, one copy of the application together with the book of 20 trip-lease permits (form TMT-10) will be mailed to the applicant at the address shown on the application form, unless the applicant furnishes and requests a different mailing address.

(d) The trip-lease permits forwarded may be used only by the purchaser of such book, and each permit will be valid for a period of 20 days, or less, from the date of issuance entered by the carrier. Before a motor vehicle is moved on a public highway of this State, the carrier or lessee must complete each item on a trip-lease permit in triplicate including the date of issuance. One copy of the trip-lease permit must be carried on the motor vehicle for which the permit is issued. One copy must be mailed immediately to the Miscellaneous Tax Bureau at the above address (see § 470.1[a], supra) and one copy may be retained by the carrier for tax reporting purposes. No permit may be used on a motor vehicle other than the motor vehicle for which it was issued, nor may any incomplete, erased or corrected permit be used. Any such permit is subject to the procedure for suspension or revocation of permits set forth in section 475.3, infra. Any incomplete, erased or corrected permit, or otherwise unused permit may be returned together with an application for refund, on a form prescribed by the State Tax Commission, within the two-year period after the date of purchase.

(e) If the motor vehicle is to be operated in this State for more than 20 days, an application for a permit and plate must be filed on forms TMT-1 and TMT-2 within such period. Since a trip-lease permit is not convertible into a permanent permit or plate, such an application should include the fee for each permit and plate requested. (See § 473.1, supra.) Any operation of a motor vehicle (see §§ 470.2 -470.3, 471.2-471.7, supra) without a permit and plate after the expiration of the 20 days is a violation of law.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 473.3