N.Y. Comp. Codes R. & Regs. tit. 20 § 481.6

Current through Register Vol. 46, No. 19, May 8, 2024

Section 481.6 - Gross weight method, tax on unladen vehicles

Tax Law, § 503, subd. 1

(a) As heretofore indicated, under the gross weight method, if a motor vehicle is operated without any load whatsoever the tax is based on its unloaded weight. The applicable tax rate is determined from the maximum gross weight table set forth in section 481.3, supra. If its unloaded weight is less than 18,001 pounds, no tax is payable on any mileage operated by it when empty.

Example 1:

If the maximum gross weight of a refrigerator truck is 41,000 pounds and its unloaded weight is 22,400 pounds, the tax rate is $.008 per mile (the rate applicable to 22,400 pounds) when operating without any load, whereas when operating with a load the rate is $.013 per mile (the rate applicable to 41,000 pounds).

Example 2:

If the unloaded weight of a truck is 10,000 pounds and its maximum gross weight is 37,000 pounds, its operations without any load are not taxable but when operating with a load, the applicable tax rate is $.012.

(b) The tax is based on the unloaded weight of the motor vehicle only when it is operated without any load whatsoever. If the motor vehicle is partially loaded the tax must be computed on the maximum gross weight.

Example:

If the maximum gross weight of a motor vehicle is 37,000 pounds, its unloaded weight is 10,000 pounds and it is carrying a load weighing 2,000 pounds, the rate of tax is $.012 per mile (the rate applicable to 37,000 pounds).

N.Y. Comp. Codes R. & Regs. Tit. 20 § 481.6