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New York Tax - Article 21-A - (521 - 528) Tax on Fuel Use

Legal Research Home > New York Laws > Tax > New York Tax - Article 21-A - (521 - 528) Tax on Fuel Use

  • New York Tax - Article 21-A - Tax on Fuel Use
    Section 521. Definitions. 522. Licenses. 523. Fuel use tax. 524. Credits and refunds. 525. Exemptions. 526. Returns and payment of tax. 527. Interest and penalty....
  • New York Tax - § 521 - Definitions
    shall apply unless a different meaning is clearly required: (a) "Person" shall include an individual, co-partner, society, association, corporation, joint stock company, lessee, and any...
  • New York Tax - § 522 - Licenses
    (a) License and decal required. Each carrier shall apply to the commissioner for a fuel use license and a decal or decals for each qualified...
  • New York Tax - § 523 - Fuel Use Tax
    (a) Imposition. There is hereby imposed on and after January first, nineteen hundred ninety-six a tax on fuel use for the privilege of operating any...
  • New York Tax - § 524 - Credits and Refunds
    (a) Purchases. Every carrier subject to the tax imposed by this article shall be entitled to a credit against such tax determined by adding together...
  • New York Tax - § 525 - Exemptions
    (a) General. The provisions of this article shall not apply to any qualified motor vehicle: (1) Which is a road roller, tractor crane, truck crane,...
  • New York Tax - § 526 - Returns and Payment of Tax
    (a) Returns. Every carrier subject to this article and every carrier to whom a license was issued shall file a return quarterly, on or before...
  • New York Tax - § 527 - Interest and Penalty
    (a) Interest on tax due. If any amount of tax is not paid on or before the last date prescribed in this article for payment...
  • New York Tax - § 528 - Procedure, Administration and Disposition of Revenues
    (a) General. The provisions of subdivision two of section five hundred six and sections five hundred seven through five hundred fifteen of this chapter (excluding...