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This entry was published on 2014-09-22
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SECTION 522
Licenses
Tax (TAX) CHAPTER 60, ARTICLE 21-A
§ 522. Licenses. (a) License and decal required. Each carrier shall
apply to the commissioner for a fuel use license and a decal or decals
for each qualified motor vehicle operated or to be operated by it on the
public highways in this state. An original or renewal application shall
be made on a form prescribed by the commissioner and shall be
accompanied by an application fee of four dollars for each decal
required. Upon approval of the application, the commissioner shall issue
a license to the applicant and a decal or decals for each qualified
motor vehicle. The license shall be valid for the calendar year to which
it relates and shall be renewed annually. The license shall be
reproduced by the licensee and placed in each qualified motor vehicle to
be operated in this state and the decal or decals shall be affixed as
prescribed by the commissioner. In the case of the loss, mutilation or
destruction of a license or the commissioner shall issue a duplicate
license upon proof of facts and payment of a fee of two dollars or a new
decal upon proof of facts and payment of a fee of four dollars for each
decal. The fuel use license and any decals issued to a carrier shall not
be transferable.

(b) Prohibited activity. Except as provided in this article, no person
shall operate a qualified motor vehicle on the public highways of this
state without the license and decals for such qualified motor vehicles
under this section or, if the commissioner enters into a cooperative
agreement pursuant to section five hundred twenty-eight of this article,
the license and decal authorizing such operation pursuant to such
agreement.

(c) Denial, suspension and revocation. The commissioner, for cause,
may deny a license and suspend or revoke any license issued under this
section, after an opportunity for a hearing has been afforded the
carrier; provided, however, that a license may be denied or it may be
suspended or revoked for failure to file a return as required pursuant
to this article or for nonpayment of moneys due under this article prior
to a hearing. A violation of any of the provisions of this article or
article twenty-one of this chapter or of any rule or regulation of the
commissioner promulgated under this article or such article twenty-one
shall constitute sufficient cause for the denial, suspension or
revocation of a license. In addition, if the commissioner enters into a
cooperative agreement with other jurisdictions pursuant to section five
hundred twenty-eight of this article, the commissioner may deny an
application for license where a license previously issued to the
applicant is under suspension or revocation by any member jurisdiction
and a license may be revoked or suspended for failure to comply with
such agreement. A denial, revocation or suspension of a license shall be
final unless the applicant or licensee shall, within thirty days after
the giving of notice of such denial, revocation or suspension, petition
the division of tax appeals for a hearing in accordance with article
forty of this chapter. If the commissioner enters into a cooperative
agreement pursuant to such section five hundred twenty-eight, notice of
a hearing shall be given and a hearing held within any time restrictions
prescribed in such agreement.

(d) Trip permits. In lieu of the license and decal provided for in
subdivision (a) of this section, any carrier, except as hereinafter
limited, may apply to the commissioner for a trip permit for any
qualified motor vehicle to be operated by him on the public highways of
this state. Application for the trip permit shall be made on a form
prescribed by the commissioner and shall contain such information as the
commissioner shall require. The application shall be accompanied by a
fee of twenty-five dollars for each qualified motor vehicle. Each trip
permit shall be valid for a period of seventy-two hours from the time of
its issuance. The issuance of a trip permit for a qualified motor
vehicle shall exempt the carrier from the requirement of filing returns
and payment of the taxes imposed by this article and section three
hundred one-h of this chapter on the operation of such qualified motor
vehicle for the effective period of the permit but no refund application
may be filed on account of trip permit 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 permit in his records for the
complete period of time required by section five hundred seven of this
chapter. A carrier may not apply for more than ten trip permits under
this section during a single calendar year.

(e) Motor vehicle registration. If the license covering any qualified
motor vehicle has been suspended or revoked under this section, the
department of motor vehicles shall not thereafter reregister the
qualified motor vehicle or transfer the registration of ownership
thereof upon the records of the department until there is furnished to
such department a certificate issued by the commissioner to the effect
that the carrier has fully complied with the provisions of this article.
On and after the date tax is first imposed by this article, the
department of motor vehicles shall not reregister or transfer the
registered ownership of any qualified motor vehicle covered by a license
under this article until there is furnished to it a certificate of tax
clearance issued by the commissioner. Such certificate shall be issued
after the payment of all monies known to be due under this article or
after the payment of any such amount is secured to the satisfaction of
the commissioner.

(f) Construction regarding vehicle and traffic law. Nothing herein
contained shall be construed as authorizing motor vehicle weight limits
in excess of those permitted by the vehicle and traffic law.