Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter III - Fuel and Carrier TaxesSubchapter C - Truck Mileage and Fuel Use TaxesArticle 3 - Fuel Use Tax
Part 491 - Fuel Use Tax Licenses And Decals
Section 491.4 - IFTA license and decals

N.Y. Comp. Codes R. & Regs. tit. 20 § 491.4

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 491.4 - IFTA license and decals

Tax Law, §§ 522 and 528(b)

(a)
(1) A carrier operating or intending to operate a qualified motor vehicle in New York State and in one or more other IFTA jurisdictions must obtain an IFTA license and decals for each qualified motor vehicle operated or to be operated by the carrier on the public highways of New York State. The carrier must apply to its base jurisdiction for an IFTA license and decals. Provided, however, a carrier need not obtain an IFTA license and decals if the carrier obtains a trip permit as provided in section 491.6 of this Part. Where New York State is the base jurisdiction of a carrier (also referred to herein as a New York-based carrier), the carrier must apply to the department for an IFTA license and decals.
(2) A carrier that has multiple fleets based in New York State and one or more other IFTA jurisdictions may elect to consolidate its fleets in New York State for purposes of obtaining such carrier's IFTA license and decals; provided New York State and such other jurisdictions agree to such consolidation.
(3) An IFTA license and decals issued in accordance with the provisions of article 21-A of the Tax Law and this section, or in accordance with the laws of a carrier's base jurisdiction are separate and distinct from the highway use permits and stickers issued in accordance with the provisions of article 21 of such law and Article 1 of this Subchapter.
(b)
(1) An application for a New York IFTA license and decals must be made on the form prescribed by the department for such purpose and must contain all of the information required therein.
(2) An application for a New York IFTA license and decals must be mailed to the department at the address indicated in the application. The application must be accompanied by the decal fee of four dollars per decal, paid by check or money order, made payable, in United States funds, to the Commissioner of Taxation and Finance. Two IFTA decals are required for each qualified motor vehicle in the carrier's fleet. A carrier may request decals in excess of the number of qualified motor vehicles in such carrier's fleet in order to have decals on hand for any additional qualified motor vehicles added to such carrier's fleet. Provided, however, the carrier must maintain adequate records to verify the uses of such decals. Any unused IFTA decals are not refundable or convertible at the end of the calendar year for which they are issued.
(c)
(1) The department will review the information submitted by the carrier and 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 of section 301-h of article 13-A of such law, or any rule or regulation adopted pursuant thereto. In the event that the application for an IFTA license and decals is denied, the decal fees will be returned to the carrier.
(2) Upon approval of the application, an IFTA license and two decals for each qualified motor vehicle for which an IFTA license and decals were requested in the application will be issued. The license and decals are valid for the calendar year to which they relate and must be renewed annually by renewal application.
(3) The IFTA license must be reproduced by the licensee and a reproduction carried in each qualified motor vehicle to be operated in New York State or any other IFTA jurisdiction. The original license should be stored in a secure environment. The decals must be placed on the exterior portion of both sides of the cab. In the case of transporters, manufacturers, dealers, or drive-away operations, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab.
(d)
(1) For the calendar year 1996, an IFTA license and decals may be used on and after January 1, 1996. Such license and decals must be used and displayed on and after March 1, 1996. Carriers not displaying a valid IFTA license and decals until March 1, 1996, must still maintain the proper credentials for traveling in IFTA jurisdictions for the months of January and February, 1996.
(2) For calendar years beginning after December 31, 1996, carriers renewing their IFTA licenses and decals may use such IFTA credentials one month prior to the effective date shown on the credentials. Further, in order to give ample opportunity for compliance with the provisions of this section, an extension of time for the months of January and February of the current calendar year is granted for the use and display of the prior calendar year IFTA license and decals. Thus, during the period December 1 of the calendar year prior to the current calendar year and through the last day of February of the current calendar year, either the prior calendar year or the current calendar year IFTA licenses and decals may lawfully be used and displayed.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 491.4