N.Y. Comp. Codes R. & Regs. tit. 20 § 474.4

Current through Register Vol. 46, No. 18, May 1, 2024

Section 474.4 - Permanent permit, plate and sticker

(a) The highway use permit and plate, or omnibus fuel use tax permit and sticker, designed for the purpose of identifying vehicles subject to the truck mileage tax or fuel use tax of the highway use tax and to assist in the enforcement thereof, are merely aids in the administration of the truck mileage tax and fuel use tax imposed by article 21 of the Tax Law.

(b) A distinction must be made between such permit and plate which are issued by the State Tax Commission and motor vehicle registrations and number plates issued by the Department of Motor Vehicles. The latter are valid only for a particular year and are required to be renewed annually. The highway use permit and plate are not required to be renewed each year but are valid until revoked, suspended, cancelled, surrendered or superseded by a replacement series of highway use permits and plates. The fee for registration of a motor vehicle under the Vehicle and Traffic Law varies according to the weight of the vehicle and applies to all motor vehicles, regardless of weight. The highway use permit and plate are issued for a flat fee for all motor vehicles, as defined in the statute (see section 470.2 of this Title). The amount of such fee does not depend upon the weight of the particular vehicle. A registration and number plate for a motor vehicle can be transferred from one vehicle to another when the owner disposes of the first vehicle, while the highway use permit and plate are not transferable under any circumstances. The registration and number plates for motor vehicles issued by the Department of Motor Vehicles can be suspended or revoked for violations of the Vehicle and Traffic Law. The highway use permit and plate cannot be revoked for violations of the Vehicle and Traffic Law, although they can be revoked for violations of article 21 of the Tax Law or regulations promulgated thereunder.

(c) The permit being an adjunct of the tax will not in any way affect reciprocity of motor vehicle registrations in the several states.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 474.4