New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter B - Registration, Certificate of Title, and Number Plates
Part 15 - New York City Commercial Motor Vehicle Use Tax
Section 15.2 - Definitions

(a) Person. An individual, partnership, corporation, joint-stock company, society, association, receiver, lessee, trustee, estate, referee, assignee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.

(b) Motor vehicle. Any vehicle operated upon a public highway or public street propelled by any power other than muscular power.

(c) Commercial motor vehicle. Refers to those vehicles set forth in section 15.3 of this Part and having a mgw of 10,000 pounds or less.

(d) Use. Any use of a motor vehicle upon the public highways or streets of the city.

(e) Maximum gross weight. The weight of the motor vehicle plus the weight of the maximum load to be carried, if any, by such vehicle.

(f) Registrant. The person who registers a motor vehicle as owner thereof pursuant to the registration requirements of the Vehicle and Traffic Law of the State of New York.

(g) Registration fee. The full annual fee or charge prescribed in the Vehicle and Traffic Law of the State of New York for the registration of a motor vehicle.

(h) City. The City of New York.

(i) Commissioner of finance. The commissioner of finance of the city.

(j) Tax year. June 1st of any calendar year through May 31st of the following calendar year.

(k) Medallion taxi cab. A motor vehicle used for the transportation of passengers which is duly licensed as a taxicab by the taxi and limousine commission of the city and permitted to accept hails from passengers in the street.

(l) Commissioner of Motor Vehicles. The Commissioner of Motor Vehicles of the State of New York.

(m) DMV. The Department of Motor Vehicles.