State Codes and Statutes

Statutes > New-york > Tax > Article-21-a > 522

§  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 decal  or  decals,  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 ofits  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.

State Codes and Statutes

Statutes > New-york > Tax > Article-21-a > 522

§  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 decal  or  decals,  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 ofits  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-21-a > 522

§  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 decal  or  decals,  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 ofits  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.