N.Y. Tax Law § 502: Highway use registration

§ 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.