N.Y. Tax Law § 503-b: Supplemental tax

§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by

sections five hundred three and five hundred three-a of this article,

and in addition to any other tax or fee imposed by law, there is hereby

imposed on and after July first, nineteen hundred ninety a supplemental

tax, for the privilege of operating any vehicular unit upon the public

highways of this state and the purpose of recompensing the state for the

public expenditures incurred by reason of the operations of such

vehicular units on the public highways of this state, equal to the tax

imposed by section five hundred three of this article.

2. The provisions concerning returns under section five hundred five

of this article shall be applicable to this section. The supplemental

tax imposed by this section shall be payable to the commissioner of

taxation and finance in full at the time the return is required to be

filed.

3. Except as otherwise provided in this section, all of the provisions

of this article applicable to the tax imposed by section five hundred

three of this article shall apply with respect to the supplemental tax

imposed by this section to the same extent as if it were imposed by such

section five hundred three, insofar as such provisions can be made

applicable to the supplemental tax imposed by this section, with such

modification as may be necessary to adapt such provisions to the

supplemental tax imposed by this section.

4. The provisions of this section shall not apply to (i) any vehicular

unit used almost exclusively to transport boltwood, logs, pulpwood or

woodchips, and (ii) any vehicular unit used almost exclusively to

transport raw, unprocessed milk in bulk, provided, however, the

provisions of clauses (i) and (ii) of this subdivision shall not apply

to any carrier or owner which operates more than three such vehicular

units.

5. Notwithstanding any other provision of this article, commencing

January first, nineteen hundred ninety-nine and ending March

thirty-first, two thousand one, the supplemental tax imposed on the

privilege of operating any motor vehicle unit shall be fifty percent of

the tax imposed by section five hundred three of this article and

commencing April first, two thousand one, the supplemental tax imposed

on the privilege of operating any motor vehicle unit shall be forty

percent of the tax imposed by section five hundred three of this

article.