N.Y. Comp. Codes R. & Regs. tit. 20 § 474.9

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

Section 474.9 - Replacement series of permits and stickers

Tax Law, § 509(8)

(a) The Department of Taxation and Finance is authorized to issue replacement series of highway use permits and stickers at such times as it may deem necessary for proper and efficient enforcement of the taxes authorized by article 21 of the Tax Law, at a fee of $4 for each self-propelled motor vehicle and $2 for any trailer, semitrailer, dolly or other device drawn thereby transporting automotive fuel, that are required to be permitted by such article. Replacement series permits and stickers will be issued by the department every three years. The 15th series of permits and stickers will expire on December 31, 1996. Therefore, a 16th series of permits and stickers will be issued for the period January 1, 1997 through December 31, 1999; a 17th series of permits and stickers will be issued for the period January 1, 2000 through December 31, 2002; an 18th series of permits and stickers will be issued for the period January 1, 2003 through December 31, 2005; and further replacement series will be issued in accordance with this three-year cycle.

(b) Renewal applications for replacement permits and stickers must be made on a form or forms prescribed by the department for this purpose, and must contain all of the required information and be accompanied by the appropriate fee. The application for renewal must be received by the department or postmarked by the expiration date of the series that is expiring. Any renewal application submitted after the expiration date, or any renewal application submitted for motor vehicles for which proper permits and stickers are no longer in effect, will be considered a new application and must be accompanied by the appropriate fee. Carriers may apply for replacement permits and stickers by magnetic tape/cartridge or diskette under the conditions and in accordance with the procedures set forth by the department.

(c) Where a new series of permits and stickers is required, the department will provide a transitional period during which either the renewal series of permits and stickers or the expiring series may be used and displayed.

(d) All other provisions of article 21 of the Tax Law are applicable to any replacement series of permits and stickers.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 474.9