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 […]
511 – Proceedings to Recover Tax.
§ 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 the provisions of this article, the attorney general shall, upon the request of the department of taxation and finance, enforce payment of such tax, […]
512 – Penalties and Interest.
§ 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 with regard to any extension of time for filing or paying) shall be subject to a penalty of ten per centum of the amount of […]
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 […]
497 – Definitions.
§ 497. Definitions. The following terms shall have the following meanings when used in this article. (a) “Opioid” shall mean an “opiate” as defined by subdivision twenty-three of section thirty-three hundred two of the public health law and any natural, synthetic, or semisynthetic “narcotic drug” as defined by subdivision twenty-two of such section that has […]
498 – Imposition of Excise Tax.
§ 498. Imposition of excise tax. (a) There is hereby imposed an excise tax on the first sale of every opioid unit in the state at the following rates: (1) a quarter of a cent per morphine milligram equivalent where the wholesale acquisition cost is less than fifty cents, or (2) one and one-half cents […]
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 […]
499 – Returns to Be Secret.
§ 499. Returns to be secret. (a) Except in accordance with a proper judicial order or as otherwise provided for by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any person engaged or retained by such department on an independent contract basis or any other person who […]