N.Y. Tax Law § 522: Licenses

§ 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.