N.Y. Comp. Codes R. & Regs. tit. 20 § 474.8

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

Section 474.8 - Trip permits

Tax Law, § 502(1)(d)

(a) As provided herein, any carrier who occasionally operates a motor vehicle, otherwise subject to the provisions of this Subchapter, on the public highways of New York State may apply to the Commissioner of Taxation and Finance for a trip permit for such motor vehicle. A trip permit shall be in lieu of the Highway Use Tax (HUT) permit and sticker issued pursuant to the authority of section 502(1)(a) of the Tax Law, but shall not be in place of the Automotive Fuel Carrier (AFC) permit and sticker required by section 502(1)(c) of the Tax Law. The issuance of a trip permit will exempt the carrier from the requirements of filing returns and paying the taxes imposed pursuant to article 21 of the Tax Law, for the period in which such permit is in effect, with respect to the operation of the motor vehicle for which the permit is issued. A trip permit will be valid for a period of 72 hours from the time of its issuance as described in subdivision (c) of this section.

(b)

(1) Except as provided for in paragraph (2) of this subdivision, an application for a trip permit shall be made on a form prescribed by the Department of Taxation and Finance for such purpose and must contain all of the information required therein. The application must be mailed to:

Department of Taxation and Finance

Registration Section

Permit Unit

W.A. Harriman Campus

Albany, NY 12227-0163

Such application must be accompanied by a fee of $25 for the motor vehicle to be operated pursuant to a trip permit on the public highways of the State. The fee must be paid by certified check (or other guaranteed draft acceptable to the department) or money order, made payable to the Commissioner of Taxation and Finance. A complete application for a trip permit, together with the proper fee, must be received by the department at least 30 days prior to the 72-hour period for which such permit is to be in effect. If an application and fee are received by the department after such period, the application may be denied and returned, with the fee, to the carrier. Such denial will not be grounds for the automatic suspension, revocation or denial of all of the carrier's permits as described in paragraph (c)(1) of this section nor shall it preclude the carrier from reapplying for such trip permit in accordance with paragraph (2) of this subdivision.

(2) Any carrier requiring the expeditious issuance of a trip permit, in lieu of applying directly to the Department of Taxation and Finance as described in paragraph (1) of this subdivision, may apply for such a permit through a permit service authorized by the department to issue trip permits in its behalf.

(3) Regardless of the method of application, a carrier may not apply for more than 10 trip permits during any single calendar year. Provided further, no refund application may be filed with respect to any trip permit applications.

(c) The Department of Taxation and Finance will either deny or approve each application for a trip permit. In the event a carrier is denied a trip permit, the permit fee shall be returned to the carrier.

(1) A trip permit may be denied if a carrier has violated any provisions of article 21 of the Tax Law. A trip permit will be denied if the carrier has failed to file a return or failed to pay any monies due under such article. The denial, suspension or revocation of a trip permit or any other permits issued to a carrier pursuant to article 21 automatically results in the suspension or revocation of all such permits issued to the carrier and the denial of any applications for such permits unless otherwise specified by the Department of Taxation and Finance.

(2)

(i) Upon approval of an application for a trip permit, the department will issue to the carrier, or will have issued to the carrier in its behalf, a trip permit. Such permit will set forth the carrier's name and address, vehicle identification number, the period of time for which such permit is valid and any additional information as may be required by the department.

(ii)

(a) A trip permit is valid for a period of 72 hours from the time of its issuance. For purposes of determining the period of time for which a trip permit is valid, 72 hours from the time of the permit's issuance is deemed to be that period of time commencing with a specific date and time sanctioned by the Commissioner of Taxation and Finance and terminating with a specific date and time so sanctioned.

(b) Such 72-hour period shall not be extended by Saturdays, Sundays nor public holidays. Accordingly, it is incumbent on the carrier to obtain a sufficient quantity of trip permits (not to exceed 10 in a calendar year) to entitle the carrier to operate a motor vehicle on the public highways of this State for the entire period of time for which such carrier will do so.

Example:

A carrier plans to make a single trip into New York State. The trip permit which will be in effect when the carrier first enters the State will expire on a Saturday, 24 hours prior to the time that the carrier will leave the State. Accordingly, such carrier must obtain two trip permits in order to assure its compliance with article 21 of the Tax Law.

(d)

(1) A trip permit as described in this section must be carried in the motor vehicle for which the permit is issued during the 72-hour period in which it is in effect.

(2) A carrier must retain, in its records, a copy of the trip permit in order to establish its exemption from the requirements of filing returns and paying the taxes imposed pursuant to article 21 of Tax Law, in respect of such permit. Trip permits must be preserved for a period of four years from their termination dates.

(e)

(1)

(1) The provisions of this section shall not be used to circumvent the Highway Use Tax permit structure provided for in section 502 of article 21 of the Tax Law nor in violation of any other provisions of such article or of any rules or regulations promulgated thereunder. Such a misuse or violation will constitute sufficient cause for suspension or revocation of any and all of a carrier's permits and will subject the carrier to the punishments or criminal penalties imposed pursuant to section 1815 of article 37 of the Tax Law, as well as, any applicable penalties provided for in the Penal Law or elsewhere.

(2) Nothing in this section shall be construed as authorizing the operation of motor vehicles in excess of the legal weight limits on the public highways of New York State.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 474.8