New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter A - Business Corporation Franchise Tax
Part 4 - APPORTIONMENT
Subpart 4-2 - SPECIFIC APPORTIONMENT RULES
Section 4-2.16 - Receipts from railroad, trucking and omnibus businesses

(a) The amount of receipts received by a corporation from its conduct of a railroad business (including surface railroad, whether or not operated by steam, subway railroad, elevated railroad, palace car, or sleeping car), trucking business or omnibus business included in New York receipts is determined by multiplying the amount of receipts from such business by a fraction, the numerator of which is the number of revenue miles operated within New York State and the denominator of which is the total number of revenue miles operated. All such receipts are included in everywhere receipts.

(b) Revenue miles operated while an omnibus is engaged in school bus operations must be disregarded in computing the fraction.

(c) For purposes of this section, revenue mile is the transportation for consideration of passengers or freight for the distance of one mile. It does not include nonrevenue miles, such as deadheading (driving an unladen truck).