N.Y. Comp. Codes R. & Regs. tit. 20 § 475.1

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

Section 475.1 - Grounds

Tax Law, § 502

A permit may be denied, suspended or revoked for any violation of any of the provisions of article 21 of the Tax Law or of any rule or regulation promulgated by the State Tax Commission thereunder. A permit may be denied, suspended or revoked, for example, for any of the following:

(a) Failure to file a return or to pay the tax.

(b) Filing a false or fraudulent permit application or tax return.

(c) Operating or allowing the operation of a motor vehicle without obtaining the permit and plate or sticker on the vehicle.

(d) Operating a motor vehicle having an actual weight in excess of the unloaded weight or maximum gross weight set forth in the permit issued for such vehicle.

(e) Failure to keep records as prescribed by the commission by sections 483.1, et seq.

(f) Failure to produce records for audit by an authorized representative of the State Tax Commission.

(g) Setting forth an incorrect statement of the unloaded weight or maximum gross weight of a motor vehicle in the permit.

(h) Using or allowing the use of a permit or plate or sticker on a motor vehicle other than the one for which it was issued.

(i) Failure to surrender permits and plates or stickers upon request, or in accordance with section 474.6, supra.

(j) Avoidance or failure to comply with weighing requirements.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 475.1