N.Y. Comp. Codes R. & Regs. tit. 20 § 491.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 491.3 - New York State fuel use tax license and decal

Tax Law, §§ 522 and 528(b)

(a) A carrier operating qualified motor vehicles exclusively within New York State (also referred to herein as in intrastate carrier), or a carrier engaged in interstate commerce that is not required to have an IFTA license as set forth in section 491.4 of this Part, must apply to the department for a New York State fuel use tax license and decal for each qualified motor vehicle operated or to be operated by the carrier on the public highways of New York State. Provided, however, a New York State fuel use tax license and decal need not be obtained if a qualified motor vehicle is specifically exempt from the provisions of article 21-A of the Tax Law or if a carrier is permitted to obtain an alternate fuel use tax license as provided for in this Part.

(b) An application for a New York State fuel use tax license and decal must be made on the form prescribed by the department for such purpose and must contain all of the information required to be disclosed therein. The decal fee of four dollars for each decal requested must accompany the application.

(c)

(1) Combined application.

(i) Under the joint administration authority of section 528(a) of article 21-A of the Tax Law, the department may prescribe a combined application for the purpose of obtaining a New York State fuel use tax license and decal and a highway use tax permit and sticker. Where such a form is prescribed for obtaining a New York State fuel use tax license and decal and where a highway use tax permit and sticker issued in accordance with such application are effective for a three-year period (see Part 474 of this Title), such application will be deemed to be a one year original application and two subsequent year renewal applications for purposes of the New York State fuel use tax license and decal.

(ii) After reviewing the information submitted by the carrier, the department will either approve or deny the application. Such an application may be denied for a violation of any of the provisions of article 21 or 21-A of the Tax Law or section 301-h of article 13-A of such law, or any rule or regulation adopted pursuant thereto.

(iii) Upon approval, a vehicle specific combined highway use tax permit/New York State fuel use tax license will be issued. Further, the highway use tax sticker issued in accordance with the provisions of section 502 of article 21 of such law is deemed to be the New York State fuel use tax decal referred to be in this Part and required pursuant to the provisions of section 522 of article 21-A of such law.

(2) Where a carrier is not subject to the provisions of article 21 of such law (e.g., an omnibus, a three-axle vehicle weighing less than 18,001 pounds, etc.), the combined application provided for in paragraph (1) of this subdivision may be used to obtain a vehicle specific New York State fuel use tax license only. In such an instance, the decal issued in accordance with such application will be a New York State fuel use tax decal only.

(3)

(i) For the calendar year 1996, where a carrier requiring a New York State fuel use tax license has a qualified motor vehicle permitted under article 21 of the Tax Law in accordance with the provisions of Part 474 of this Title, the fifteenth series highway use tax permit and sticker issued for, and affixed to, such qualified motor vehicle is deemed to be the New York State fuel use tax license and decal referred to in this Part and required pursuant to section 522 of article 21-A of the Tax Law.

(ii) A carrier requiring a New York State fuel use tax license and decal for the calendar year 1996 that does not have a permitted motor vehicle under such article 21 must apply for such license and decal in accordance with the provisions of paragraph (1) of this subdivision.

(d) For calendar years beginning after December 31, 1996, a carrier renewing a New York State fuel use tax license in accordance with the provisions of paragraph (c)(1) of this section may use and display fuel use tax credentials as early as October 1st of the year prior to the effective date shown on such credentials, but must use and display such credentials on and after April 1st of the effective date year.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 491.3