N.Y. Comp. Codes R. & Regs. tit. 20 § 473.7

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

Section 473.7 - Who should apply for a permit

Tax Law, §§ 501(5), 502

(a) An application for a permit should be made by the carrier for every motor vehicle operated or to be operated by him is this State. As defined in the statute, the carrier is the owner or any other person having control of or the right to control the motor vehicle. A carrier may be an individual, partnership, society, association, corporation, joint stock company or fiduciary. The term includes a "common carrier", "contract carrier" or a "a private carrier". A conditional vendee, executor, administrator, receiver or trustee, is also a carrier under the statute.

(b) A dealer or person who lawfully operates a motor vehicle without a load,

(1) under a dealer registration plate for one of the following purposes:

(i) the delivery, repair or improvement thereof;

(ii) the foreclosure or repossession thereof;

(iii) the installation of something thereon;

(iv) the dismantling of such motor vehicle; or

(v) demonstration purposes; or

(2) under a transporter plate for one of the following purposes:

(i) the weighing, testing, dismantling, transportation or delivery thereof;

(ii) the moving thereof in connection with making installation thereon or improvements thereto;

(iii) the foreclosure or repossession thereof; or

(iv) demonstration purposes;

is not deemed to be a carrier for truck mileage tax purposes with respect to such motor vehicle and may, therefore, operate it without obtaining a permit.

(c)

(1) Notwithstanding subdivisions (a) and (b) of this section, on and after September 1, 1982, an automotive fuel carrier must apply for a special permit and a distinctively colored sticker for each motor vehicle, required to be registered under the Highway Use Tax Law, used by it to transport, as a load, automotive fuel in New York State, other than a tractor or other self-propelled device which transports the motor vehicle holding automotive fuel. Thus, the vehicles required to be registered include any truck, tractor or trailer used to transport, as a load, automotive fuel, except tractors or other self-propelled devices which transport motor vehicles holding automotive fuel.

(2)

(i)Automotive fuel carrier means any person who transports automotive fuel, by vehicles owned or operated by such carrier. A common or contract carrier engaged in the business of transporting for hire automotive fuel which the carrier does not itself purchase is an automotive fuel carrier as well as any person who transports automotive fuel which it owns.

(ii)Automotive fuel means motor fuel as defined in section 282.2 of the Tax Law and section 410.0 of this Title and diesel motor fuel as defined in section 282-a of the Tax Law and section 420.1(b)(1) of this Title. Thus, automotive fuel includes (a) gasoline, naptha, liquified petroleum gas, compressed natural gas or propane gas or any combination, benzol or other product, which is suitable for use in the operation of a motor vehicle engine, including kerosene or crude oil compounded or mixed with any other product or products, where the resulting compound or mixture is suitable for use in the operation of any motor vehicle engine, and (b) kerosene, crude oil and motor fuel commonly used in the operation of an engine of the diesel type. For purposes of this subparagraph, automotive fuel includes number 2 fuel oil used for the propulsion of a motor vehicle.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 473.7