N.Y. Comp. Codes R. & Regs. tit. 20 § 473.5

Current through Register Vol. 46, No. 50, December 11, 2024

Section 473.5 - Decreases in maximum gross weight or unloaded weight

Tax Law, § 502

(a) In the event of a decrease in the maximum gross weight or unloaded weight of any motor vehicle, an application may be made for a corrected permit. However, any such application except an application to cancel a permit, may be made only during the month of January. An application to cancel a permit on the basis of a decrease in the maximum gross weight or unloaded weight of any motor vehicle may be made in any month.

(b) A request for an amended permit in such case must be made to the State Tax Commission, Miscellaneous Tax Bureau, by letter. This request must contain the carrier's name, address, employer identification number (but if the carrier has no employer identification number, then the carrier's social security account number), the permit number assigned by the Miscellaneous Tax Bureau to the vehicle which is to be revised, and the new maximum gross weight or unloaded weight of the vehicle involved. Upon approval thereof, an amended permit will be completed by the bureau and issued without further charge. The old permit should not be surrendered until the validated amended permit is received by the applicant, but the latter will not become effective until the superseded permit is surrendered to the State Tax Commission.

(c) The new maximum gross weight or unloaded weight set forth in the application is subject to audit by the commission.

(d) An application for the cancellation of a permit, resulting from a decrease in the maximum gross weight or unloaded weight of a vehicle, may be made in any month.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 473.5