Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter III - Fuel and Carrier TaxesSubchapter C - Truck Mileage and Fuel Use TaxesArticle 1 - Highway Use and Fuel Use Permits
Part 470 - Vehicles Required To Have Permits
Section 470.4 - Permit requirements

N.Y. Comp. Codes R. & Regs. tit. 20 § 470.4

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Current through Register Vol. 46, No. 53, December 31, 2024
Section 470.4 - Permit requirements

Tax Law, § 502

(a) A permit is required for each of the vehicles described in section 470.2, supra, having a maximum gross weight in excess of 18,000 pounds and each omnibus described in section 470.2, supra. Since a tractor and a trailer are each motor vehicles, a separate permit is required for every tractor and every trailer with a maximum gross weight in excess of 18,000 pounds (see §§ 472.3 and 472.4, infra, for determinations of maximum gross weight).
(b) In addition, if the carrier elects the unloaded weight method of computing the truck mileage tax (see § 481.1et seq.), a permit is also required for every tractor having an unloaded weight in excess of 4,000 pounds and for every truck having an unloaded weight in excess of 8,000 pounds, even if the maximum gross weight of the tractor or truck is 18,000 pounds or less (see § 471.6, infra, for motor vehicles having maximum gross weights of 18,000 pounds or less).

Example 1:

If a tractor, having an unloaded weight of 12,200 pounds, and a maximum gross weight of 62,000 pounds, is used either with trailer A (having an unloaded weight of 10,650 pounds and a maximum gross weight of 44,000 pounds) and trailer B (having an unloaded weight of 9,270 pounds and a maximum gross weight of 40,000 pounds), a separate permit is required for the tractor and a separate permit is also required for each trailer, since the maximum gross weight of each is in excess of 18,000 pounds.

Example 2:

If a trailer having a maximum gross weight of 16,000 pounds is used with a tractor having an unloaded weight of 3,500 pounds, separate permits are required for the tractor and trailer, since the maximum gross weight of each in combination with the other is in excess of 18,000 pounds.

Example 3:

If a trailer having a maximum gross weight of 10,000 pounds is used with a tractor having an unloaded weight of 2,500 pounds, no permit is required for either the tractor or the trailer, even if the carrier elects the unloaded weight method of computing the tax, since the unloaded weight of the tractor is not over 4,000 pounds and the maximum gross weight of each is not over 18,000 pounds.

Example 4:

If a trailer having a maximum gross weight of 10,000 pounds is used with a tractor having an unloaded weight of 5,000 pounds and if the carrier elects the unloaded weight method of computing the tax, a permit is required for the tractor but no permit is required for the trailer since its maximum gross weight is not over 18,000 pounds. If the carrier does not elect the unloaded weight method of computing the tax, no permit is required for the tractor since its maximum gross weight is not over 18,000 pounds.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 470.4