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This entry was published on 2016-04-22
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SECTION 502
Highway use registration
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 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 and unloaded weight of each
motor vehicle, license plate information for each motor vehicle and such
other information as the commissioner may require. Such weights shall be
subject to audit and approval by the commissioner. The commissioner
shall issue a certificate of registration for each motor vehicle or a
consolidated certificate of registration for all or any portion of such
vehicles of such carrier which shall contain such information and be in
such form as the commissioner shall prescribe. In the case of the loss,
mutilation or destruction of a certificate of registration, the
commissioner shall issue a duplicate thereof. Any such certificate of
registration shall not be transferable, except as hereinafter provided,
and shall be valid until revoked, suspended or surrendered. Such
certificate of registration shall be maintained in the carrier's regular
place of business. In the event of an increase in the gross or unloaded
weight of any motor vehicle subject to this article, application for a
corrected certificate of registration shall be made upon a form
prescribed by such commissioner setting forth the previous gross or
unloaded weight, the new gross or unloaded weight and such other
information as the commissioner may require. In the event of a decrease
in the gross or unloaded weight of any motor vehicle subject to this
article, application may be made for a corrected certificate of
registration in a similar manner, provided that any such application on
the basis of a decrease in the gross or unloaded weight of any motor
vehicle may be made only during the month of January. In the event of a
decrease in the gross or unloaded weight of any motor vehicle subject to
this article, an application to cancel a certificate of registration on
the basis of such decrease may be made during any month. The corrected
gross or unloaded weight shall be subject to audit and approval by the
commissioner. In the event of a change to the license plate information
of any motor vehicle subject to this article, an application for a
corrected certificate of registration shall be made upon a form
prescribed by the commissioner setting forth the previous license plate
information, the new license plate information and such other
information as the commissioner may require. Upon surrendering the
certificate of registration previously issued, the commissioner shall
issue a corrected certificate of registration.

b. Every automotive fuel carrier shall apply to the commissioner for a
special certificate of registration, in place of the certificate of
registration described in paragraph a of this subdivision, for each
motor vehicle operated or to be operated by such carrier on the public
highways in this state to transport automotive fuel. Provided, however,
a special certificate of registration shall not be required under this
paragraph for a tractor or other self-propelled device which, except
with respect to the fuel in the ordinary fuel tank intended for its
propulsion, transports automotive fuel solely by means of a trailer,
dolly or other device drawn by such tractor or other self-propelled
device if a certificate of registration prescribed by paragraph a of
this subdivision has been issued for the self-propelled device.
Application shall be made upon an application form prescribed by the
commissioner. The commissioner shall issue such special certificate of
registration for each motor vehicle listed in the application or a
consolidated certificate of registration for all or any portion of such
vehicles of such carrier. All of the provisions of this article with
respect to certificates of registration shall be applicable to the
special certificates of registration issued to automotive fuel carriers
under this paragraph as if those provisions had been set forth in full
in this paragraph and expressly referred to the special certificates of
registration required by this paragraph except to the extent that any
such provision is either inconsistent with a provision of this paragraph
or not relevant to the certificates of registration required by this
paragraph. Any certificate of registration shall not be transferable,
and shall be valid until revoked, suspended or surrendered. Such special
certificate of registration shall be maintained in the carrier's regular
place of business. Nothing contained in this paragraph shall in any way
exempt an automotive fuel carrier from payment of the taxes imposed
pursuant to this article.

c. In lieu of the certificate of registration provided for in
paragraph a of this subdivision, but not in place of any certificate of
registration required by paragraph b of this subdivision, any carrier,
except as hereinafter limited, may apply to the commissioner for a trip
certificate of registration for any motor vehicle to be operated by him
or her on the public highways of this state. Application for the trip
certificate of registration shall be made on a form prescribed by the
commissioner, shall set forth the license plate information for each
such motor vehicle and such information as the commissioner shall
require. The application shall be accompanied by a fee of twenty-five
dollars for each motor vehicle. Each trip certificate of registration
shall be valid for a period of seventy-two hours from the time of its
issuance. The issuance of a trip certificate of registration for a motor
vehicle shall exempt the carrier from the requirement of filing returns
and payment of the taxes imposed by section five hundred three of this
article on the operation of such motor vehicle for the effective period
of the trip certificate of registration but no refund application may be
filed on account of trip certificate of registration applications.
Provided, however, that in order for any person liable for the tax to
claim such exemption, such person must retain a copy of the trip
certificate of registration in his records for the complete period of
time required by section five hundred seven of this article. A carrier
may not apply for more than ten trip certificates of registration during
a single calendar year.

2. The commissioner, for cause, may deny a certificate of registration
and suspend or revoke any certificate of registration issued by him or
her, after an opportunity for a hearing has been afforded the carrier,
provided, however, that a certificate of registration may be denied,
suspended or revoked for failure to file a return as required by section
five hundred five of this article or for nonpayment of any monies due
under this article without a hearing. Such denial, suspension or
revocation of a certificate of registration for any motor vehicle of any
carrier shall automatically result in suspension or revocation of all
certificates of registration issued to such carrier, unless otherwise
specified by the commissioner. A violation of any of the provisions of
this article or of any rule or regulation of the commissioner
promulgated under this article shall constitute sufficient cause for the
denial, suspension or revocation of a certificate of registration. The
nonpayment of any monies due for any other tax or imposition which is
administered by the commissioner shall constitute sufficient cause for
the denial of a certificate of registration. Any such action by the
commissioner shall be reviewable under article seventy-eight of the
civil practice law and rules.

3. If the certificate of registration of any motor vehicle has been
suspended or revoked under this section the department of motor vehicles
shall not thereafter reregister the motor vehicle or transfer the
registration of ownership thereof upon the records of the department of
motor vehicles until there is furnished to such department a certificate
issued by the commissioner to the effect that such person has fully
complied with the provisions of this article. The department of motor
vehicles shall not reregister or transfer the registered ownership of
any motor vehicle for which a certificate of registration has been
issued under this article until there is furnished to it a certificate
of tax clearance issued by the commissioner. Such certificate of tax
clearance shall be issued after the payment of all monies due under this
article or after the payment of any such amount is secured to the
satisfaction of the commissioner.

4. Nothing herein contained shall be construed as authorizing motor
vehicle weight limits in excess of those permitted by the vehicle and
traffic law.

5. For purposes of this section, monies due shall be considered to be
due if the monies have been assessed or finally determined to be due.

6. a. The commissioner may require the use of decals as evidence that
a carrier has a valid certificate of registration for each motor vehicle
operated or to be operated on the public highways of this state as
required by paragraph a of subdivision one of this section. If the
commissioner requires the use of decals, the commissioner shall issue
for each motor vehicle with a valid certificate of registration a decal
that shall be of a size and design and containing such information as
the commissioner prescribes. In the case of the loss, mutilation, or
destruction of a decal, the commissioner shall issue a new decal upon
proof of the facts. The decal shall be firmly and conspicuously affixed
upon the motor vehicle for which it is issued as closely as practical to
the registration or license plates and at all times be visible and
legible. No decal is transferable. A decal shall be valid until it
expires or is revoked, suspended, or surrendered.

b. The commissioner may require the use of special decals as evidence
that an automotive fuel carrier has a valid special certificate of
registration for each motor vehicle operated or to be operated on the
public highways of this state to transport automotive fuel as required
by paragraph b of subdivision one of this section. If the commissioner
requires the use of special decals, the commissioner shall issue for
each motor vehicle with a valid special certificate of registration a
special decal that shall be distinctively colored and of a size and
design and containing such information as the commissioner prescribes.
In the case of the loss, mutilation, or destruction of a special decal,
the commissioner shall issue a new special decal upon proof of the
facts. The special decal shall be firmly and conspicuously affixed upon
the motor vehicle for which it is issued pursuant to the rules and
regulations prescribed by the commissioner to enable the easy
identification of the automotive fuel carrier certificate of
registration number and at all times be visible and legible. No special
decal is transferable and shall be valid until it expires or is revoked,
suspended, or surrendered.

c. The suspension or revocation of any certificate of registration
issued under this article shall be deemed to include the suspension and
revocation of any decal issued under this subdivision.