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This entry was published on 2014-09-22
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SECTION 501
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 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 of individuals; an executor, administrator, receiver,
trustee or other fiduciary.

2. (a) "Motor vehicle" shall include any automobile, truck, tractor or
other self-propelled device, having a gross weight in excess of eighteen
thousand pounds, or any truck having an unloaded weight in excess of
eight thousand pounds, or any tractor, having an unloaded weight in
excess of four thousand pounds, which is used upon the public highways
otherwise than upon fixed rails or tracks.

(b) For purposes of section five hundred two of this article, in the
case of an automotive fuel carrier, a "motor vehicle" shall, in addition
to every motor vehicle defined in paragraph (a) of this subdivision,
include any trailer, semi-trailer, dolly, or other device drawn thereby
having a gross weight, alone, or in combination with any other motor
vehicle, trailer, semi-trailer, dolly or other device, in excess of
eighteen thousand pounds, which is used upon the public highways
otherwise than upon fixed rails or tracks.

(c) "Motor vehicle" shall not include, however, a road roller, tractor
crane, truck crane, power shovel, road building machine, snow plow, road
sweeper, sand spreader or well driller; nor shall it include an omnibus
except for purposes of the additional tax imposed by section five
hundred three-a of this article.

3. "Vehicular unit" shall mean a motor vehicle alone or in combination
with any other motor vehicle, trailer, semi-trailer, dolly, or other
device drawn thereby.

4. "Gross weight" shall mean the unloaded weight of the motor vehicle
plus the unloaded weight of the heaviest motor vehicle, trailer,
semi-trailer, dolly or other device to be drawn by such motor vehicle
(determined in a manner similar to the method for determining the
unloaded weight of a motor vehicle) plus the weight of the maximum load,
exclusive of the weight of the driver and his helper, to be carried or
drawn by such motor vehicle.

5. "Carrier" shall include any person having the lawful use or
control, or the right to the use or control of any vehicular unit in
this state.

6. "Public highway" shall include any public highway, street, avenue,
road, public place, public driveway or any other public way; provided,
however, that the term "public highway" as used in sections five hundred
three and five hundred three-b of this article shall not include any
portion of the thruway for which a fee, rental or charge for the use
thereof, has been made by the thruway authority pursuant to the
provisions of title nine of article two of the public authorities law.

7. "Unloaded weight" shall mean the actual weight of the motor
vehicle, which includes all equipment necessary for the performance of
the function of the vehicle as a vehicle, necessary for the safety of
the vehicle, permanently attached to the vehicle, used exclusively for
the protection of the load carried by the vehicle or used exclusively
for the loading or unloading of the vehicle.

8. "Automotive fuel carrier" shall mean any carrier engaged in
transporting automotive fuel.

9. "Automotive fuel carriers manifest" shall mean a detailed record of
all automotive fuel transported by an automotive fuel carrier. Such
manifest shall contain such information as prescribed by the tax
commission pursuant to rules and regulations, and shall include the
location, name, and any license, registration or permit identification
numbers of any distributor, filling station or person from which such
automotive fuel is transported and to which such automotive fuel is
delivered. Such manifest shall include for each such location the total
quantity of automotive fuel transported therefrom or delivered thereto
and any taxes paid or collected thereon pursuant to or authorized
pursuant to this chapter. The term "distributor" shall have the same
meaning as it has for purposes of article twelve-A of this chapter,
excluding persons who are not required pursuant to section two hundred
eighty-two-a to pay the tax imposed thereby. The term "filling station"
shall mean any place, location or station where automotive fuel is
offered for sale to a purchaser of such fuel, to be delivered directly
to a vehicle propelled by any power other than muscular.

10. "Automotive fuel" shall mean, solely for purposes of this article,
diesel motor fuel as defined in subdivision fourteen of section two
hundred eighty-two of this chapter and motor fuel as defined in
subdivision two of section two hundred eighty-two of this chapter.