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


Section 508 Responsibility of owner

Tax (TAX)

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 under section five hundred six.