512-A – Admissibility of Weigh Slips.
§ 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 licensed weigh master shall constitute prima facie evidence of the information therein set forth and of the operation of the vehicle therein described upon […]
513 – Refunds.
§ 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 be refunded or credited, with interest, in accordance with such rules and regulations as he may prescribe, except that no interest shall be allowed or paid if […]
505 – Returns.
§ 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 of each month a return for the preceding calendar month where a carrier’s total tax liability under this article for the preceding calendar year exceeded twelve thousand […]
504 – Exemptions.
§ 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 United States mail under contract. 2. Owned and operated by the United States, the state or any other state or any county, city, town or municipality in […]
502-A – Certificate of Registration and Decal Fees.
§ 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 hundred two of this article, or a special certificate of registration and special decal as described in paragraph b of subdivision one […]
503 – Imposition of Tax.
§ 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 of operating any vehicular unit upon the public highways of this state and for the purpose of recompensing the state for the public expenditures incurred […]
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 […]
503-A – Imposition of Additional Tax.
§ 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 by law, there is hereby imposed on and after July first, nineteen hundred sixty-eight and before January first, nineteen hundred ninety-six an additional tax […]
503-B – Supplemental Tax.
§ 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 tax or fee imposed by law, there is hereby imposed on and after July first, nineteen hundred ninety a supplemental tax, for the privilege of operating […]