1. The Laws of New York
  2. Consolidated Laws
  3. Tax
  4. Article 21: Highway Use Tax


Section 501 Definitions

Tax (TAX)

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.