N.Y. Comp. Codes R. & Regs. tit. 20 § 473.9

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

Section 473.9 - Application for consignment permits

(a) Eligible carriers who need emergency permits in a volume amounting to 200 permits or more per year may apply for consignment permits. Consignment permits may only be used for vehicles owned by the carrier or under long-term lease where the carrier has complete control over the leased vehicle. Consignment permits may be requested in units of not less than 20 permits nor more than 200 permits. The permit fees must be paid in full with the filing of the application, and permit fees paid are not refundable except in the case where a replacement series has been required and in such event unused permits may be converted to the current series permits. The number of permits requested and the number to be issued at any one time may not exceed 10 percent of the vehicles then registered to the applicant under article 21 of the Tax Law. Successive applications will not be accepted until 75 percent of the previous order of consignment permits have been registered with the department to a particular vehicle.

(b) Permits issued by the department to applicants on a request for consignment permits may not be used by the applicant for trucks or trailers which transport automotive fuel, nor may they be used for omnibuses nor may they be used as a replacement for a lost or stolen sticker. Consignment permits may be used only by the carrier to whom they were issued and may not be transferred.

(c) A carrier is not eligible to apply for consignment permits unless the carrier has filed timely returns for the return periods in the 12 months preceding the date of application and paid with such returns all taxes due and provides the evidence of financial responsibility requested. Permission to use or to continue to use consignment permits may be withdrawn at any time if the carrier fails to file a highway use permit report when a motor vehicle (other than an omnibus, or a truck or trailer required to display an "AFC" sticker) of the carrier is employed on a public highway of this State with a consignment sticker, if such a permit report is not timely filed or if the truck mileage or fuel use tax returns of the taxpayer are not timely filed or the tax is not timely paid.

(d) Immediately after a consignment permit and sticker is assigned to a motor vehicle, the carrier must complete form TMT-1.11, Consignment Highway Use Permit Report, and forward such form to the Tax Department.

(e) Any change relating to the information contained in the application must be reported immediately to the Tax Department. Thus, any change in the carrier's business or other address, or in the name of ownership of its business must be so reported.

(f) In addition, if a motor vehicle for which a permit has been issued is transferred or junked or if the business of a permit holder is sold or if the lease of a motor vehicle for which a permit has been issued has expired, the Tax Department must be notified within five days. In such cases the sticker must be destroyed and the permit must be returned to the department for cancellation.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 473.9