508 – Responsibility of Owner.
§ 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 by section five hundred five and five hundred seven, and shall be jointly and severally liable with the carrier for the payment of tax required […]
509 – Powers of Tax Commission.
§ 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 as the commission determines to be necessary for checking, verifying and ascertaining the number of miles traveled by, and the weight of, each vehicular […]
510 – Determination of Tax.
§ 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 any period, the commissioner shall determine the amount of tax due from such information as is available to the commissioner. Such determination shall be made […]
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 […]
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 […]