N.Y. Comp. Codes R. & Regs. tit. 20 § 490.1

Current through Register Vol. 46, No. 53, December 31, 2024

Section 490.1 - Introduction

Tax Law, §§ 522, 523, 526(d), 528, 1815(a)

(a) A fuel use tax is imposed, pursuant to article 21-A of the Tax Law, for the privilege of operating qualified motor vehicles (as defined herein) on the public highways of New York State. The liability for the fuel use tax is upon the carrier, except that where the carrier is not the owner of the qualified motor vehicle the tax is a joint and several liability upon both the carrier and the owner.

(b)

(1) With specific exceptions, article 21-A of the Tax Law also requires that a fuel use tax license and decal(s) be obtained for every qualified motor vehicle that is operated or to be operated on the public highways of New York State. Such a qualified motor vehicle must have a fuel use tax license and decal(s), regardless of whether it is registered in New York State or in any other state or jurisdiction, and regardless of whether it is engaged in intrastate, interstate or foreign commerce. The Department of Taxation and Finance may authorize or require different forms of licenses and decals depending upon the type of commerce in which the carrier is engaged.

(2) It is unlawful for any person to use (or cause or permit to be used) any public highway in this State for the operation of a qualified motor vehicle that is subject to the provisions of article 21-A of the Tax Law without first obtaining a license and decal(s) as required under such article. The operation of any such qualified motor vehicle on any public highway of this State without carrying therein the fuel use tax license, or displaying thereon the fuel use tax decal(s), shall be presumptive evidence that a license or decal(s) has not been obtained for that qualified motor vehicle.

(c) Article 21-A of the Tax Law authorizes the Commissioner of Taxation and Finance to enter into a cooperative agreement for the administration of the fuel use tax imposed by that article and similar taxes imposed by other jurisdictions and for the reporting and payment of such taxes to a single base state and distribution of those taxes among the jurisdictions where a qualified motor vehicle is operated. Under that authority, the commissioner entered into the International Fuel Tax Agreement (hereinafter referred to as "IFTA") on December 30, 1994, with full implementation of its provisions beginning on January 1, 1996. The IFTA sets forth provisions relating to determining the base state for carriers, records requirements for carriers, persons eligible for licensing, the definition of qualified motor vehicles, bonding requirements, reporting requirements and periods, uniform penalty and interest rates for late reporting or late payment, notice and timing of hearings and other provisions needed to facilitate the administration of the IFTA. This Article reflects the provisions of article 21-A of the Tax Law and of the IFTA. Section 528(d) of article 21-A of such law requires that the commissioner carryout the provisions of the IFTA, including any changes to the IFTA, to the extent such provisions (or amendments) are not in direct conflict with the provisions of such article 21-A.

(d) The carrier tax imposed pursuant to article 13-A of the Tax Law, the highway use taxes imposed pursuant to article 21 of such law and the fuel use tax imposed pursuant to article 21-A of such law are, to the extent practicable, to be administered on a joint basis, including the joint reporting and payment, assessment, collection, determination, refund or credit of such taxes.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 490.1