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


Section 509 Powers of tax commission

Tax (TAX)

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 unit on the public highways in this state;

  2. To prescribe the method of accounts and the type of records to be kept by any carrier to the extent necessary to determine liability under this article;

  3. To weigh at reasonably frequent intervals any vehicular unit or any motor vehicle, as defined in section one hundred twenty-five of the vehicle and traffic law, having a gross weight in excess of sixteen thousand pounds, operating on the public highways in this state;

  4. To require any carrier subject to tax hereunder to file, with the department of taxation and finance, a bond issued by a surety company approved by the superintendent of financial services as to solvency and responsibility and authorized to transact business in this state or other security acceptable to the tax commission, in such amount as the tax commission may fix, to secure the payment of any monies which may become due from such carrier pursuant to this article. If securities are deposited as security under this subdivision, such securities shall be kept in the custody of the comptroller and the commissioner of taxation and finance and may be sold by the tax commission if it becomes necessary so to do in order to recover any sums due from such carrier pursuant to this article; but no such sale shall be had until after such carrier shall have had an opportunity to litigate the validity of any tax if it elects so to do. Upon such sale the surplus, if any, above the sums due under this article shall be returned to said carrier. The amount of the bond or other security required hereunder shall be reasonably related to the probable liability of the carrier under this article;

  5. To request the division of state police, the state department of transportation and other public officials to cooperate in enforcing the provisions of this article;

  5-a. To take possession of any certificate of registration which has been suspended or revoked under the provisions of this article and any decal issued in conjunction therewith, and any certificate of registration which is being used for a motor vehicle other than the one for which it was issued and any decal that is on a motor vehicle other than the one for which it was issued, or to direct any peace officer, acting pursuant to his or her special duties, or any police officer or any employee of the department to take possession thereof and return the same to the commissioner.

  6. To release any property from the lien of any fees, taxes, penalties or interest imposed by this article upon application made to it and the payment of a fee of one dollar provided payment be made of such a sum as the commission shall deem adequate consideration for such release or after payment of any such amount is secured to the satisfaction of the commission;

  7. To make reasonable rules and regulations to effectuate the purposes of this article.

  8. To issue replacement certificates of registration or decals at such times as the commissioner may deem necessary for the proper and efficient enforcement of the provisions of this article, but not more often than once every year and to require the surrender of the then outstanding certificates of registration and decals. All of the provisions of this article with respect to certificates of registration and decals shall be applicable to replacement certificates of registration and decals issued hereunder, except that the replacement certificate of registration or decal shall be issued upon payment of a fee of one dollar and fifty cents for each motor vehicle and for any trailer, semi-trailer, dolly or other device drawn thereby for which a certificate of registration or decal is required to be issued under this article;

  9. To examine, or cause to be examined or cause any person to keep any books, papers or records with respect to the operations on the public highways of this state of any vehicular unit or any motor vehicle, if the tax commission has reasonable grounds to believe that such vehicle may be subject to the provisions of this article or employed in the computation of the taxes imposed by this article, to require the attendance of any person having knowledge thereof and to take testimony and require proof under oath material for its information, for the purpose of ascertaining the correctness of any return filed with respect thereto or for the purpose of determining tax liability under this article;

  10. To waive the liability imposed by, or any requirement of, this article, or both, under such conditions and limitations as the commissioner may prescribe, as the commissioner may deem necessary to facilitate prompt relief to an area determined by the president of the United States to warrant assistance by the federal government under the disaster relief and emergency assistance act.