528 – Procedure, Administration and Disposition of Revenues.
§ 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 sections five hundred eight, five hundred twelve and five hundred thirteen) shall apply to the provisions of this article with the same […]
521 – Definitions.
§ 521. Definitions. For purposes of this article, the following 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 combinations of individuals; an executor, administrator, receiver, trustee or other fiduciary. (b) Qualified motor vehicle. (1) “Qualified motor vehicle” […]
522 – Licenses.
§ 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 motor vehicle operated or to be operated by it on the public highways in this state. An original or renewal application shall be made on a form […]
523 – Fuel Use 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 qualified motor vehicle upon the public highways of this state. (b) Rate of tax. The tax imposed by this section shall be at a composite […]
524 – Credits and Refunds.
§ 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 the following components: (1) a fuel tax component computed by multiplying the number of gallons of motor fuel or diesel motor fuel purchased by such […]
525 – Exemptions.
§ 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, power shovel, road building machine, snow plow, road sweeper, sand spreader or well driller. (2) Which is described in section five hundred four of this chapter, except […]
526 – Returns and Payment of 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 the last day of the calendar month immediately following the close of each of the calendar quarters: January through March, April through June, […]
527 – Interest and Penalty.
§ 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 (determined without regard to any extension of time for payment), interest on such amount at the rate of one percent per month or fraction thereof […]