State Codes and Statutes

Statutes > New-york > Tax > Article-21 > 502

§ 502. Highway use registration. 1. a. Each carrier shall apply to the  commissioner  for  a  certificate of registration for each motor vehicle  operated or to be operated by him on the public highways in this  state.  Application  shall  be  made upon a form prescribed by such commissioner  and shall set forth the gross and unloaded weight of each motor vehicle,  license  plate  information  for  each  motor  vehicle  and  such  other  information  as  the  commissioner  may  require.  Such weights shall be  subject to audit and approval by the commissioner. The application shall  be accompanied by a fee of fifteen dollars for each motor vehicle listed  in the application. The commissioner shall issue without further  charge  a  certificate  of registration for each motor vehicle or a consolidated  certificate of registration for all or any portion of such  vehicles  of  such carrier which shall contain such information and be in such form as  the commissioner shall prescribe. In the case of the loss, mutilation or  destruction  of  a  certificate  of registration, the commissioner shall  issue a duplicate thereof upon payment of a fee of two dollars. Any such  certificate  of  registration  shall  not  be  transferable,  except  as  hereinafter  provided,  and  shall  be valid until revoked, suspended or  surrendered. Such certificate of registration shall be maintained in the  carrier's regular place of business. In the event of an increase in  the  gross  or  unloaded weight of any motor vehicle subject to this article,  application for a corrected certificate of registration  shall  be  made  upon  a  form prescribed by such commissioner setting forth the previous  gross or unloaded weight, the new gross  or  unloaded  weight  and  such  other  information  as  the  commissioner may require. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, application may be made for  a  corrected  certificate  of  registration  in a similar manner, provided that any such application on  the basis of a decrease in the gross or unloaded  weight  of  any  motor  vehicle  may be made only during the month of January. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, an application to cancel a certificate of registration  on  the  basis  of such decrease may be made during any month. The corrected  gross or unloaded weight shall be subject to audit and approval  by  the  commissioner.  In the event of a change to the license plate information  of any motor vehicle subject to  this  article,  an  application  for  a  corrected  certificate  of  registration  shall  be  made  upon  a  form  prescribed by the commissioner setting forth the previous license  plate  information,   the   new   license  plate  information  and  such  other  information as the  commissioner  may  require.  Upon  surrendering  the  certificate  of  registration previously issued, the commissioner shall,  without further charge, issue a corrected certificate of registration.    b. Every automotive fuel carrier shall apply to the commissioner for a  special certificate of registration, in  place  of  the  certificate  of  registration  described  in  paragraph  a  of this subdivision, for each  motor vehicle operated or to be operated by him on the  public  highways  in this state to transport automotive fuel. Provided, however, a special  certificate  of  registration shall not be required under this paragraph  for a tractor or other self-propelled device which, except with  respect  to  the  fuel  in  the  ordinary  fuel tank intended for its propulsion,  transports automotive fuel solely by means of a trailer, dolly or  other  device  drawn  by  such  tractor  or  other  self-propelled  device if a  certificate  of  registration  prescribed  by  paragraph   a   of   this  subdivision  has  been issued for the self-propelled device. Application  shall be made upon an application form prescribed by  the  commissioner.  The  application  shall  be  accompanied by a fee of fifteen dollars for  each  trailer,  semi-trailer,  dolly  or  other  device  listed  in  the  application.  The  commissioner  shall issue without further charge suchspecial certificate of registration for each motor vehicle listed in the  application or a consolidated certificate of registration for all or any  portion of such vehicles of such carrier. All of the provisions of  this  article with respect to certificates of registration shall be applicable  to  the  special  certificates of registration issued to automotive fuel  carriers under this paragraph as if those provisions had been set  forth  in  full  in  this  paragraph  and  expressly  referred  to  the special  certificates of registration required by this paragraph  except  to  the  extent  that  any such provision is either inconsistent with a provision  of this paragraph or not relevant to the  certificates  of  registration  required by this paragraph. Any certificate of registration shall not be  transferable,   and   shall   be   valid  until  revoked,  suspended  or  surrendered.  Such  special  certificate  of   registration   shall   be  maintained in the carrier's regular place of business. Nothing contained  in  this  paragraph  shall  in any way exempt an automotive fuel carrier  from payment of the taxes imposed pursuant to this article.    c. In  lieu  of  the  certificate  of  registration  provided  for  in  paragraph  a of this subdivision, but not in place of any certificate of  registration required by paragraph b of this subdivision,  any  carrier,  except  as hereinafter limited, may apply to the commissioner for a trip  certificate of registration for any motor vehicle to be operated by  him  or  her  on  the public highways of this state. Application for the trip  certificate of registration shall be made on a form  prescribed  by  the  commissioner,  shall  set  forth  the license plate information for each  such motor vehicle  and  such  information  as  the  commissioner  shall  require.  The  application  shall be accompanied by a fee of twenty-five  dollars for each motor vehicle. Each trip  certificate  of  registration  shall  be  valid  for a period of seventy-two hours from the time of its  issuance. The issuance of a trip certificate of registration for a motor  vehicle shall exempt the carrier from the requirement of filing  returns  and  payment  of the taxes imposed by section five hundred three of this  article on the operation of such motor vehicle for the effective  period  of the trip certificate of registration but no refund application may be  filed  on  account  of  trip  certificate  of registration 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  certificate of registration in his records for the  complete  period  of  time  required  by section five hundred seven of this article. A carrier  may not apply for more than ten trip certificates of registration during  a single calendar year.    2. The commissioner, for cause, may deny a certificate of registration  and suspend or revoke any certificate of registration issued by  him  or  her,  after  an opportunity for a hearing has been afforded the carrier,  provided, however, that a certificate of  registration  may  be  denied,  suspended or revoked for failure to file a return as required by section  five  hundred  five  of this article or for nonpayment of any monies due  under this  article  without  a  hearing.  Such  denial,  suspension  or  revocation of a certificate of registration for any motor vehicle of any  carrier  shall  automatically  result in suspension or revocation of all  certificates of registration issued to such  carrier,  unless  otherwise  specified  by  the commissioner. A violation of any of the provisions of  this  article  or  of  any  rule  or  regulation  of  the   commissioner  promulgated under this article shall constitute sufficient cause for the  denial,  suspension  or revocation of a certificate of registration. The  nonpayment of any monies due for any other tax or  imposition  which  is  administered  by  the commissioner shall constitute sufficient cause for  the denial of a certificate of registration.  Any  such  action  by  thecommissioner  shall  be  reviewable  under  article seventy-eight of the  civil practice law and rules.    3.  If  the  certificate of registration of any motor vehicle has been  suspended or revoked under this section the department of motor vehicles  shall not thereafter  reregister  the  motor  vehicle  or  transfer  the  registration  of ownership thereof upon the records of the department of  motor vehicles until there is furnished to such department a certificate  issued by the commissioner to the effect  that  such  person  has  fully  complied  with  the  provisions of this article. The department of motor  vehicles shall not reregister or transfer the  registered  ownership  of  any  motor  vehicle  for  which  a  certificate of registration has been  issued under this article until there is furnished to it  a  certificate  of  tax  clearance  issued  by the commissioner. Such certificate of tax  clearance shall be issued after the payment of all monies due under this  article or after the payment of  any  such  amount  is  secured  to  the  satisfaction of the commissioner.    4.  Nothing  herein  contained shall be construed as authorizing motor  vehicle weight limits in excess of those permitted by  the  vehicle  and  traffic law.    5.  For purposes of this section, monies due shall be considered to be  due if the monies have been assessed or finally determined to be due.    6. a. The commissioner may require the use of decals as evidence  that  a carrier has a valid certificate of registration for each motor vehicle  operated  or  to  be  operated  on  the public highways of this state as  required by paragraph a of subdivision  one  of  this  section.  If  the  commissioner  requires  the  use of decals, the commissioner shall issue  for each motor vehicle with a valid certificate of registration a  decal  that  shall  be  of a size and design and containing such information as  the commissioner prescribes. The fee for any decal  issued  pursuant  to  this  paragraph is four dollars. In the case of the loss, mutilation, or  destruction of a decal, the commissioner shall issue a  new  decal  upon  proof  of  the  facts  and  payment  of four dollars. The decal shall be  firmly and conspicuously affixed upon the motor vehicle for which it  is  issued as closely as practical to the registration or license plates and  at  all  times be visible and legible. No decal is transferable. A decal  shall  be  valid  until  it  expires  or  is  revoked,   suspended,   or  surrendered.    b.  The commissioner may require the use of special decals as evidence  that an automotive fuel carrier  has  a  valid  special  certificate  of  registration  for  each  motor vehicle operated or to be operated on the  public highways of this state to transport automotive fuel  as  required  by  paragraph  b of subdivision one of this section. If the commissioner  requires the use of special decals, the  commissioner  shall  issue  for  each  motor  vehicle  with a valid special certificate of registration a  special decal that shall be distinctively colored  and  of  a  size  and  design  and  containing such information as the commissioner prescribes.  The fee for any special decal issued pursuant to this paragraph is  four  dollars.  In  the  case  of  the  loss,  mutilation, or destruction of a  special decal, the commissioner shall issue a  new  special  decal  upon  proof  of the facts and payment of four dollars. The special decal shall  be firmly and conspicuously affixed upon the motor vehicle for which  it  is  issued  pursuant  to  the  rules  and  regulations prescribed by the  commissioner to enable the easy identification of  the  automotive  fuel  carrier  certificate  of registration number and at all times be visible  and legible. No special decal is transferable and shall be  valid  until  it expires or is revoked, suspended, or surrendered.c.  The  suspension  or  revocation of any certificate of registration  issued under this article shall be deemed to include the suspension  and  revocation of any decal issued under this subdivision.

State Codes and Statutes

Statutes > New-york > Tax > Article-21 > 502

§ 502. Highway use registration. 1. a. Each carrier shall apply to the  commissioner  for  a  certificate of registration for each motor vehicle  operated or to be operated by him on the public highways in this  state.  Application  shall  be  made upon a form prescribed by such commissioner  and shall set forth the gross and unloaded weight of each motor vehicle,  license  plate  information  for  each  motor  vehicle  and  such  other  information  as  the  commissioner  may  require.  Such weights shall be  subject to audit and approval by the commissioner. The application shall  be accompanied by a fee of fifteen dollars for each motor vehicle listed  in the application. The commissioner shall issue without further  charge  a  certificate  of registration for each motor vehicle or a consolidated  certificate of registration for all or any portion of such  vehicles  of  such carrier which shall contain such information and be in such form as  the commissioner shall prescribe. In the case of the loss, mutilation or  destruction  of  a  certificate  of registration, the commissioner shall  issue a duplicate thereof upon payment of a fee of two dollars. Any such  certificate  of  registration  shall  not  be  transferable,  except  as  hereinafter  provided,  and  shall  be valid until revoked, suspended or  surrendered. Such certificate of registration shall be maintained in the  carrier's regular place of business. In the event of an increase in  the  gross  or  unloaded weight of any motor vehicle subject to this article,  application for a corrected certificate of registration  shall  be  made  upon  a  form prescribed by such commissioner setting forth the previous  gross or unloaded weight, the new gross  or  unloaded  weight  and  such  other  information  as  the  commissioner may require. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, application may be made for  a  corrected  certificate  of  registration  in a similar manner, provided that any such application on  the basis of a decrease in the gross or unloaded  weight  of  any  motor  vehicle  may be made only during the month of January. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, an application to cancel a certificate of registration  on  the  basis  of such decrease may be made during any month. The corrected  gross or unloaded weight shall be subject to audit and approval  by  the  commissioner.  In the event of a change to the license plate information  of any motor vehicle subject to  this  article,  an  application  for  a  corrected  certificate  of  registration  shall  be  made  upon  a  form  prescribed by the commissioner setting forth the previous license  plate  information,   the   new   license  plate  information  and  such  other  information as the  commissioner  may  require.  Upon  surrendering  the  certificate  of  registration previously issued, the commissioner shall,  without further charge, issue a corrected certificate of registration.    b. Every automotive fuel carrier shall apply to the commissioner for a  special certificate of registration, in  place  of  the  certificate  of  registration  described  in  paragraph  a  of this subdivision, for each  motor vehicle operated or to be operated by him on the  public  highways  in this state to transport automotive fuel. Provided, however, a special  certificate  of  registration shall not be required under this paragraph  for a tractor or other self-propelled device which, except with  respect  to  the  fuel  in  the  ordinary  fuel tank intended for its propulsion,  transports automotive fuel solely by means of a trailer, dolly or  other  device  drawn  by  such  tractor  or  other  self-propelled  device if a  certificate  of  registration  prescribed  by  paragraph   a   of   this  subdivision  has  been issued for the self-propelled device. Application  shall be made upon an application form prescribed by  the  commissioner.  The  application  shall  be  accompanied by a fee of fifteen dollars for  each  trailer,  semi-trailer,  dolly  or  other  device  listed  in  the  application.  The  commissioner  shall issue without further charge suchspecial certificate of registration for each motor vehicle listed in the  application or a consolidated certificate of registration for all or any  portion of such vehicles of such carrier. All of the provisions of  this  article with respect to certificates of registration shall be applicable  to  the  special  certificates of registration issued to automotive fuel  carriers under this paragraph as if those provisions had been set  forth  in  full  in  this  paragraph  and  expressly  referred  to  the special  certificates of registration required by this paragraph  except  to  the  extent  that  any such provision is either inconsistent with a provision  of this paragraph or not relevant to the  certificates  of  registration  required by this paragraph. Any certificate of registration shall not be  transferable,   and   shall   be   valid  until  revoked,  suspended  or  surrendered.  Such  special  certificate  of   registration   shall   be  maintained in the carrier's regular place of business. Nothing contained  in  this  paragraph  shall  in any way exempt an automotive fuel carrier  from payment of the taxes imposed pursuant to this article.    c. In  lieu  of  the  certificate  of  registration  provided  for  in  paragraph  a of this subdivision, but not in place of any certificate of  registration required by paragraph b of this subdivision,  any  carrier,  except  as hereinafter limited, may apply to the commissioner for a trip  certificate of registration for any motor vehicle to be operated by  him  or  her  on  the public highways of this state. Application for the trip  certificate of registration shall be made on a form  prescribed  by  the  commissioner,  shall  set  forth  the license plate information for each  such motor vehicle  and  such  information  as  the  commissioner  shall  require.  The  application  shall be accompanied by a fee of twenty-five  dollars for each motor vehicle. Each trip  certificate  of  registration  shall  be  valid  for a period of seventy-two hours from the time of its  issuance. The issuance of a trip certificate of registration for a motor  vehicle shall exempt the carrier from the requirement of filing  returns  and  payment  of the taxes imposed by section five hundred three of this  article on the operation of such motor vehicle for the effective  period  of the trip certificate of registration but no refund application may be  filed  on  account  of  trip  certificate  of registration 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  certificate of registration in his records for the  complete  period  of  time  required  by section five hundred seven of this article. A carrier  may not apply for more than ten trip certificates of registration during  a single calendar year.    2. The commissioner, for cause, may deny a certificate of registration  and suspend or revoke any certificate of registration issued by  him  or  her,  after  an opportunity for a hearing has been afforded the carrier,  provided, however, that a certificate of  registration  may  be  denied,  suspended or revoked for failure to file a return as required by section  five  hundred  five  of this article or for nonpayment of any monies due  under this  article  without  a  hearing.  Such  denial,  suspension  or  revocation of a certificate of registration for any motor vehicle of any  carrier  shall  automatically  result in suspension or revocation of all  certificates of registration issued to such  carrier,  unless  otherwise  specified  by  the commissioner. A violation of any of the provisions of  this  article  or  of  any  rule  or  regulation  of  the   commissioner  promulgated under this article shall constitute sufficient cause for the  denial,  suspension  or revocation of a certificate of registration. The  nonpayment of any monies due for any other tax or  imposition  which  is  administered  by  the commissioner shall constitute sufficient cause for  the denial of a certificate of registration.  Any  such  action  by  thecommissioner  shall  be  reviewable  under  article seventy-eight of the  civil practice law and rules.    3.  If  the  certificate of registration of any motor vehicle has been  suspended or revoked under this section the department of motor vehicles  shall not thereafter  reregister  the  motor  vehicle  or  transfer  the  registration  of ownership thereof upon the records of the department of  motor vehicles until there is furnished to such department a certificate  issued by the commissioner to the effect  that  such  person  has  fully  complied  with  the  provisions of this article. The department of motor  vehicles shall not reregister or transfer the  registered  ownership  of  any  motor  vehicle  for  which  a  certificate of registration has been  issued under this article until there is furnished to it  a  certificate  of  tax  clearance  issued  by the commissioner. Such certificate of tax  clearance shall be issued after the payment of all monies due under this  article or after the payment of  any  such  amount  is  secured  to  the  satisfaction of the commissioner.    4.  Nothing  herein  contained shall be construed as authorizing motor  vehicle weight limits in excess of those permitted by  the  vehicle  and  traffic law.    5.  For purposes of this section, monies due shall be considered to be  due if the monies have been assessed or finally determined to be due.    6. a. The commissioner may require the use of decals as evidence  that  a carrier has a valid certificate of registration for each motor vehicle  operated  or  to  be  operated  on  the public highways of this state as  required by paragraph a of subdivision  one  of  this  section.  If  the  commissioner  requires  the  use of decals, the commissioner shall issue  for each motor vehicle with a valid certificate of registration a  decal  that  shall  be  of a size and design and containing such information as  the commissioner prescribes. The fee for any decal  issued  pursuant  to  this  paragraph is four dollars. In the case of the loss, mutilation, or  destruction of a decal, the commissioner shall issue a  new  decal  upon  proof  of  the  facts  and  payment  of four dollars. The decal shall be  firmly and conspicuously affixed upon the motor vehicle for which it  is  issued as closely as practical to the registration or license plates and  at  all  times be visible and legible. No decal is transferable. A decal  shall  be  valid  until  it  expires  or  is  revoked,   suspended,   or  surrendered.    b.  The commissioner may require the use of special decals as evidence  that an automotive fuel carrier  has  a  valid  special  certificate  of  registration  for  each  motor vehicle operated or to be operated on the  public highways of this state to transport automotive fuel  as  required  by  paragraph  b of subdivision one of this section. If the commissioner  requires the use of special decals, the  commissioner  shall  issue  for  each  motor  vehicle  with a valid special certificate of registration a  special decal that shall be distinctively colored  and  of  a  size  and  design  and  containing such information as the commissioner prescribes.  The fee for any special decal issued pursuant to this paragraph is  four  dollars.  In  the  case  of  the  loss,  mutilation, or destruction of a  special decal, the commissioner shall issue a  new  special  decal  upon  proof  of the facts and payment of four dollars. The special decal shall  be firmly and conspicuously affixed upon the motor vehicle for which  it  is  issued  pursuant  to  the  rules  and  regulations prescribed by the  commissioner to enable the easy identification of  the  automotive  fuel  carrier  certificate  of registration number and at all times be visible  and legible. No special decal is transferable and shall be  valid  until  it expires or is revoked, suspended, or surrendered.c.  The  suspension  or  revocation of any certificate of registration  issued under this article shall be deemed to include the suspension  and  revocation of any decal issued under this subdivision.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-21 > 502

§ 502. Highway use registration. 1. a. Each carrier shall apply to the  commissioner  for  a  certificate of registration for each motor vehicle  operated or to be operated by him on the public highways in this  state.  Application  shall  be  made upon a form prescribed by such commissioner  and shall set forth the gross and unloaded weight of each motor vehicle,  license  plate  information  for  each  motor  vehicle  and  such  other  information  as  the  commissioner  may  require.  Such weights shall be  subject to audit and approval by the commissioner. The application shall  be accompanied by a fee of fifteen dollars for each motor vehicle listed  in the application. The commissioner shall issue without further  charge  a  certificate  of registration for each motor vehicle or a consolidated  certificate of registration for all or any portion of such  vehicles  of  such carrier which shall contain such information and be in such form as  the commissioner shall prescribe. In the case of the loss, mutilation or  destruction  of  a  certificate  of registration, the commissioner shall  issue a duplicate thereof upon payment of a fee of two dollars. Any such  certificate  of  registration  shall  not  be  transferable,  except  as  hereinafter  provided,  and  shall  be valid until revoked, suspended or  surrendered. Such certificate of registration shall be maintained in the  carrier's regular place of business. In the event of an increase in  the  gross  or  unloaded weight of any motor vehicle subject to this article,  application for a corrected certificate of registration  shall  be  made  upon  a  form prescribed by such commissioner setting forth the previous  gross or unloaded weight, the new gross  or  unloaded  weight  and  such  other  information  as  the  commissioner may require. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, application may be made for  a  corrected  certificate  of  registration  in a similar manner, provided that any such application on  the basis of a decrease in the gross or unloaded  weight  of  any  motor  vehicle  may be made only during the month of January. In the event of a  decrease in the gross or unloaded weight of any motor vehicle subject to  this article, an application to cancel a certificate of registration  on  the  basis  of such decrease may be made during any month. The corrected  gross or unloaded weight shall be subject to audit and approval  by  the  commissioner.  In the event of a change to the license plate information  of any motor vehicle subject to  this  article,  an  application  for  a  corrected  certificate  of  registration  shall  be  made  upon  a  form  prescribed by the commissioner setting forth the previous license  plate  information,   the   new   license  plate  information  and  such  other  information as the  commissioner  may  require.  Upon  surrendering  the  certificate  of  registration previously issued, the commissioner shall,  without further charge, issue a corrected certificate of registration.    b. Every automotive fuel carrier shall apply to the commissioner for a  special certificate of registration, in  place  of  the  certificate  of  registration  described  in  paragraph  a  of this subdivision, for each  motor vehicle operated or to be operated by him on the  public  highways  in this state to transport automotive fuel. Provided, however, a special  certificate  of  registration shall not be required under this paragraph  for a tractor or other self-propelled device which, except with  respect  to  the  fuel  in  the  ordinary  fuel tank intended for its propulsion,  transports automotive fuel solely by means of a trailer, dolly or  other  device  drawn  by  such  tractor  or  other  self-propelled  device if a  certificate  of  registration  prescribed  by  paragraph   a   of   this  subdivision  has  been issued for the self-propelled device. Application  shall be made upon an application form prescribed by  the  commissioner.  The  application  shall  be  accompanied by a fee of fifteen dollars for  each  trailer,  semi-trailer,  dolly  or  other  device  listed  in  the  application.  The  commissioner  shall issue without further charge suchspecial certificate of registration for each motor vehicle listed in the  application or a consolidated certificate of registration for all or any  portion of such vehicles of such carrier. All of the provisions of  this  article with respect to certificates of registration shall be applicable  to  the  special  certificates of registration issued to automotive fuel  carriers under this paragraph as if those provisions had been set  forth  in  full  in  this  paragraph  and  expressly  referred  to  the special  certificates of registration required by this paragraph  except  to  the  extent  that  any such provision is either inconsistent with a provision  of this paragraph or not relevant to the  certificates  of  registration  required by this paragraph. Any certificate of registration shall not be  transferable,   and   shall   be   valid  until  revoked,  suspended  or  surrendered.  Such  special  certificate  of   registration   shall   be  maintained in the carrier's regular place of business. Nothing contained  in  this  paragraph  shall  in any way exempt an automotive fuel carrier  from payment of the taxes imposed pursuant to this article.    c. In  lieu  of  the  certificate  of  registration  provided  for  in  paragraph  a of this subdivision, but not in place of any certificate of  registration required by paragraph b of this subdivision,  any  carrier,  except  as hereinafter limited, may apply to the commissioner for a trip  certificate of registration for any motor vehicle to be operated by  him  or  her  on  the public highways of this state. Application for the trip  certificate of registration shall be made on a form  prescribed  by  the  commissioner,  shall  set  forth  the license plate information for each  such motor vehicle  and  such  information  as  the  commissioner  shall  require.  The  application  shall be accompanied by a fee of twenty-five  dollars for each motor vehicle. Each trip  certificate  of  registration  shall  be  valid  for a period of seventy-two hours from the time of its  issuance. The issuance of a trip certificate of registration for a motor  vehicle shall exempt the carrier from the requirement of filing  returns  and  payment  of the taxes imposed by section five hundred three of this  article on the operation of such motor vehicle for the effective  period  of the trip certificate of registration but no refund application may be  filed  on  account  of  trip  certificate  of registration 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  certificate of registration in his records for the  complete  period  of  time  required  by section five hundred seven of this article. A carrier  may not apply for more than ten trip certificates of registration during  a single calendar year.    2. The commissioner, for cause, may deny a certificate of registration  and suspend or revoke any certificate of registration issued by  him  or  her,  after  an opportunity for a hearing has been afforded the carrier,  provided, however, that a certificate of  registration  may  be  denied,  suspended or revoked for failure to file a return as required by section  five  hundred  five  of this article or for nonpayment of any monies due  under this  article  without  a  hearing.  Such  denial,  suspension  or  revocation of a certificate of registration for any motor vehicle of any  carrier  shall  automatically  result in suspension or revocation of all  certificates of registration issued to such  carrier,  unless  otherwise  specified  by  the commissioner. A violation of any of the provisions of  this  article  or  of  any  rule  or  regulation  of  the   commissioner  promulgated under this article shall constitute sufficient cause for the  denial,  suspension  or revocation of a certificate of registration. The  nonpayment of any monies due for any other tax or  imposition  which  is  administered  by  the commissioner shall constitute sufficient cause for  the denial of a certificate of registration.  Any  such  action  by  thecommissioner  shall  be  reviewable  under  article seventy-eight of the  civil practice law and rules.    3.  If  the  certificate of registration of any motor vehicle has been  suspended or revoked under this section the department of motor vehicles  shall not thereafter  reregister  the  motor  vehicle  or  transfer  the  registration  of ownership thereof upon the records of the department of  motor vehicles until there is furnished to such department a certificate  issued by the commissioner to the effect  that  such  person  has  fully  complied  with  the  provisions of this article. The department of motor  vehicles shall not reregister or transfer the  registered  ownership  of  any  motor  vehicle  for  which  a  certificate of registration has been  issued under this article until there is furnished to it  a  certificate  of  tax  clearance  issued  by the commissioner. Such certificate of tax  clearance shall be issued after the payment of all monies due under this  article or after the payment of  any  such  amount  is  secured  to  the  satisfaction of the commissioner.    4.  Nothing  herein  contained shall be construed as authorizing motor  vehicle weight limits in excess of those permitted by  the  vehicle  and  traffic law.    5.  For purposes of this section, monies due shall be considered to be  due if the monies have been assessed or finally determined to be due.    6. a. The commissioner may require the use of decals as evidence  that  a carrier has a valid certificate of registration for each motor vehicle  operated  or  to  be  operated  on  the public highways of this state as  required by paragraph a of subdivision  one  of  this  section.  If  the  commissioner  requires  the  use of decals, the commissioner shall issue  for each motor vehicle with a valid certificate of registration a  decal  that  shall  be  of a size and design and containing such information as  the commissioner prescribes. The fee for any decal  issued  pursuant  to  this  paragraph is four dollars. In the case of the loss, mutilation, or  destruction of a decal, the commissioner shall issue a  new  decal  upon  proof  of  the  facts  and  payment  of four dollars. The decal shall be  firmly and conspicuously affixed upon the motor vehicle for which it  is  issued as closely as practical to the registration or license plates and  at  all  times be visible and legible. No decal is transferable. A decal  shall  be  valid  until  it  expires  or  is  revoked,   suspended,   or  surrendered.    b.  The commissioner may require the use of special decals as evidence  that an automotive fuel carrier  has  a  valid  special  certificate  of  registration  for  each  motor vehicle operated or to be operated on the  public highways of this state to transport automotive fuel  as  required  by  paragraph  b of subdivision one of this section. If the commissioner  requires the use of special decals, the  commissioner  shall  issue  for  each  motor  vehicle  with a valid special certificate of registration a  special decal that shall be distinctively colored  and  of  a  size  and  design  and  containing such information as the commissioner prescribes.  The fee for any special decal issued pursuant to this paragraph is  four  dollars.  In  the  case  of  the  loss,  mutilation, or destruction of a  special decal, the commissioner shall issue a  new  special  decal  upon  proof  of the facts and payment of four dollars. The special decal shall  be firmly and conspicuously affixed upon the motor vehicle for which  it  is  issued  pursuant  to  the  rules  and  regulations prescribed by the  commissioner to enable the easy identification of  the  automotive  fuel  carrier  certificate  of registration number and at all times be visible  and legible. No special decal is transferable and shall be  valid  until  it expires or is revoked, suspended, or surrendered.c.  The  suspension  or  revocation of any certificate of registration  issued under this article shall be deemed to include the suspension  and  revocation of any decal issued under this subdivision.