N.Y. Tax Law § 501: Definitions

§ 501. Definitions. 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.