New York Tax Article 21 - Highway Use Tax

  • 501 - Definitions.
    As used in this article: 1. "Person" shall include an individual, co-partner, limited liability company, society, association, corporation, joint stock company, lessee, and any combinations...
  • 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 him...
  • 503 - Imposition Of Tax.
    1. In addition to any other tax or fee imposed by law, there is hereby levied and imposed a highway use tax for the privilege...
  • 503-a - Imposition Of Additional Tax.
    1. In addition to the tax imposed by section five hundred three of this chapter, and in addition to any other tax or fee imposed...
  • 503-b - Supplemental Tax.
    1. In addition to the taxes imposed by sections five hundred three and five hundred three-a of this article, and in addition to any other...
  • 504 - Exemptions.
    The provisions of this article shall not apply to any vehicular unit: 1. Operating over a rural route and engaged exclusively in the transportation of...
  • 505 - Returns.
    Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall file on or before the last day...
  • 506 - Payment Of Tax.
    1. At the time of filing a return, as required by this article, each carrier shall pay to the tax commission the tax imposed by...
  • 507 - Records.
    Every carrier subject to this article and every carrier to whom a certificate of registration was issued shall keep a complete and accurate daily record...
  • 508 - Responsibility Of Owner.
    In those instances where the carrier is not the owner of the vehicular unit, the owner may file the return and maintain the record required...
  • 509 - Powers Of Tax Commission.
    In addition to any other power conferred by this chapter the tax commission shall have the following powers: 1. To prescribe such methods and means...
  • 510 - Determination Of Tax.
    1. In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the commissioner, or if no return is made for...
  • 511 - Proceedings To Recover Tax.
    1. Whenever any person shall fail to pay, within the time limited herein, any tax, interest or penalties which he is required to pay under...
  • 512 - Penalties And Interest.
    1. (a) Any person failing to file a return or to pay any tax within the time required by or pursuant to this article (determined...
  • 512-a - Admissibility Of Weigh Slips.
    An official weigh slip or ticket issued and certified by any truck weigher in the employ of the department of transportation or by any duly...
  • 513 - Refunds.
    Whenever the commissioner shall determine that any monies received under the provisions of this article were paid in error, he may cause the same to...
  • 514 - Secrecy Of Returns.
    1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the tax...
  • 514-a - Mailing Rules; Holidays.
    1. If any return, claim, statement, notice, application, or other document required to be filed, or any payment required to be made, within a prescribed...
  • 515 - Disposition Of Revenues.
    All taxes, interest, penalties and fees collected or received pursuant to this article shall be deposited daily in one account with such responsible banks, banking...

Last modified: September 11, 2016