New York Tax Law Section 502 - Highway use registration.

502. Highway use registration. 1. a. Each carrier shall apply to the commissioner for a certificate of registration for each motor vehicle operated or to be operated by such carrier on the public highways in this state. Application shall be made upon a form prescribed by such commissioner and shall set forth the gross and unloaded weight of each motor vehicle, license plate information for each motor vehicle and such other information as the commissioner may require. Such weights shall be subject to audit and approval by the commissioner. The commissioner shall issue a certificate of registration for each motor vehicle or a consolidated certificate of registration for all or any portion of such vehicles of such carrier which shall contain such information and be in such form as the commissioner shall prescribe. In the case of the loss, mutilation or destruction of a certificate of registration, the commissioner shall issue a duplicate thereof. Any such certificate of registration shall not be transferable, except as hereinafter provided, and shall be valid until revoked, suspended or surrendered. Such certificate of registration shall be maintained in the carrier's regular place of business. In the event of an increase in the gross or unloaded weight of any motor vehicle subject to this article, application for a corrected certificate of registration shall be made upon a form prescribed by such commissioner setting forth the previous gross or unloaded weight, the new gross or unloaded weight and such other information as the commissioner may require. In the event of a decrease in the gross or unloaded weight of any motor vehicle subject to this article, application may be made for a corrected certificate of registration in a similar manner, provided that any such application on the basis of a decrease in the gross or unloaded weight of any motor vehicle may be made only during the month of January. In the event of a decrease in the gross or unloaded weight of any motor vehicle subject to this article, an application to cancel a certificate of registration on the basis of such decrease may be made during any month. The corrected gross or unloaded weight shall be subject to audit and approval by the commissioner. In the event of a change to the license plate information of any motor vehicle subject to this article, an application for a corrected certificate of registration shall be made upon a form prescribed by the commissioner setting forth the previous license plate information, the new license plate information and such other information as the commissioner may require. Upon surrendering the certificate of registration previously issued, the commissioner shall issue a corrected certificate of registration.

b. Every automotive fuel carrier shall apply to the commissioner for a special certificate of registration, in place of the certificate of registration described in paragraph a of this subdivision, for each motor vehicle operated or to be operated by such carrier on the public highways in this state to transport automotive fuel. Provided, however, a special certificate of registration shall not be required under this paragraph for a tractor or other self-propelled device which, except with respect to the fuel in the ordinary fuel tank intended for its propulsion, transports automotive fuel solely by means of a trailer, dolly or other device drawn by such tractor or other self-propelled device if a certificate of registration prescribed by paragraph a of this subdivision has been issued for the self-propelled device. Application shall be made upon an application form prescribed by the commissioner. The commissioner shall issue such special certificate of registration for each motor vehicle listed in the application or a consolidated certificate of registration for all or any portion of such vehicles of such carrier. All of the provisions of this article with respect to certificates of registration shall be applicable to the special certificates of registration issued to automotive fuel carriers under this paragraph as if those provisions had been set forth in full in this paragraph and expressly referred to the special certificates of registration required by this paragraph except to the extent that any such provision is either inconsistent with a provision of this paragraph or not relevant to the certificates of registration required by this paragraph. Any certificate of registration shall not be transferable, and shall be valid until revoked, suspended or surrendered. Such special certificate of registration shall be maintained in the carrier's regular place of business. Nothing contained in this paragraph shall in any way exempt an automotive fuel carrier from payment of the taxes imposed pursuant to this article.

c. In lieu of the certificate of registration provided for in paragraph a of this subdivision, but not in place of any certificate of registration required by paragraph b of this subdivision, any carrier, except as hereinafter limited, may apply to the commissioner for a trip certificate of registration for any motor vehicle to be operated by him or her on the public highways of this state. Application for the trip certificate of registration shall be made on a form prescribed by the commissioner, shall set forth the license plate information for each such motor vehicle and such information as the commissioner shall require. The application shall be accompanied by a fee of twenty-five dollars for each motor vehicle. Each trip certificate of registration shall be valid for a period of seventy-two hours from the time of its issuance. The issuance of a trip certificate of registration for a motor vehicle shall exempt the carrier from the requirement of filing returns and payment of the taxes imposed by section five hundred three of this article on the operation of such motor vehicle for the effective period of the trip certificate of registration but no refund application may be filed on account of trip certificate of registration applications. Provided, however, that in order for any person liable for the tax to claim such exemption, such person must retain a copy of the trip certificate of registration in his records for the complete period of time required by section five hundred seven of this article. A carrier may not apply for more than ten trip certificates of registration during a single calendar year.

2. The commissioner, for cause, may deny a certificate of registration and suspend or revoke any certificate of registration issued by him or her, after an opportunity for a hearing has been afforded the carrier, provided, however, that a certificate of registration may be denied, suspended or revoked for failure to file a return as required by section five hundred five of this article or for nonpayment of any monies due under this article without a hearing. Such denial, suspension or revocation of a certificate of registration for any motor vehicle of any carrier shall automatically result in suspension or revocation of all certificates of registration issued to such carrier, unless otherwise specified by the commissioner. A violation of any of the provisions of this article or of any rule or regulation of the commissioner promulgated under this article shall constitute sufficient cause for the denial, suspension or revocation of a certificate of registration. The nonpayment of any monies due for any other tax or imposition which is administered by the commissioner shall constitute sufficient cause for the denial of a certificate of registration. Any such action by the commissioner shall be reviewable under article seventy-eight of the civil practice law and rules.

3. If the certificate of registration of any motor vehicle has been suspended or revoked under this section the department of motor vehicles shall not thereafter reregister the motor vehicle or transfer the registration of ownership thereof upon the records of the department of motor vehicles until there is furnished to such department a certificate issued by the commissioner to the effect that such person has fully complied with the provisions of this article. The department of motor vehicles shall not reregister or transfer the registered ownership of any motor vehicle for which a certificate of registration has been issued under this article until there is furnished to it a certificate of tax clearance issued by the commissioner. Such certificate of tax clearance shall be issued after the payment of all monies due under this article or after the payment of any such amount is secured to the satisfaction of the commissioner.

4. Nothing herein contained shall be construed as authorizing motor vehicle weight limits in excess of those permitted by the vehicle and traffic law.

5. For purposes of this section, monies due shall be considered to be due if the monies have been assessed or finally determined to be due.

6. a. The commissioner may require the use of decals as evidence that a carrier has a valid certificate of registration for each motor vehicle operated or to be operated on the public highways of this state as required by paragraph a of subdivision one of this section. If the commissioner requires the use of decals, the commissioner shall issue for each motor vehicle with a valid certificate of registration a decal that shall be of a size and design and containing such information as the commissioner prescribes. In the case of the loss, mutilation, or destruction of a decal, the commissioner shall issue a new decal upon proof of the facts. The decal shall be firmly and conspicuously affixed upon the motor vehicle for which it is issued as closely as practical to the registration or license plates and at all times be visible and legible. No decal is transferable. A decal shall be valid until it expires or is revoked, suspended, or surrendered.

b. The commissioner may require the use of special decals as evidence that an automotive fuel carrier has a valid special certificate of registration for each motor vehicle operated or to be operated on the public highways of this state to transport automotive fuel as required by paragraph b of subdivision one of this section. If the commissioner requires the use of special decals, the commissioner shall issue for each motor vehicle with a valid special certificate of registration a special decal that shall be distinctively colored and of a size and design and containing such information as the commissioner prescribes. In the case of the loss, mutilation, or destruction of a special decal, the commissioner shall issue a new special decal upon proof of the facts. The special decal shall be firmly and conspicuously affixed upon the motor vehicle for which it is issued pursuant to the rules and regulations prescribed by the commissioner to enable the easy identification of the automotive fuel carrier certificate of registration number and at all times be visible and legible. No special decal is transferable and shall be valid until it expires or is revoked, suspended, or surrendered.

c. The suspension or revocation of any certificate of registration issued under this article shall be deemed to include the suspension and revocation of any decal issued under this subdivision.


Last modified: February 3, 2019