New York Tax Law 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 such...
• 502-a - Certificate of Registration and Decal Fees.
  The application for a certificate of registration and decal described in paragraph a of subdivision one and paragraph a of subdivision six of section five...
• 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: February 3, 2019