{"data":{"id":"us-ny/n.y.-tax-law-508","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 508","heading":"Responsibility of owner","body":"§ 508. Responsibility of owner. In those instances where the carrier\nis not the owner of the vehicular unit, the owner may file the return\nand maintain the record required by section five hundred five and five\nhundred seven, and shall be jointly and severally liable with the\ncarrier for the payment of tax required under section five hundred six.","path":["Tax Law","Article 21. Highway Use Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/508","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4454a4abba916ccedb27a1f23ea963dc90945a5cba65975c5836fd9a9afbcaae","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-507","next":"us-ny/n.y.-tax-law-509"},"notice":"GroundRules: Original legal text. Not legal advice."}