New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter III - Fuel and Carrier Taxes
Subchapter C - Truck Mileage and Fuel Use Taxes
Article 2 - Truck Mileage Tax
Part 483 - Records
Section 483.4 - Mileage

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 483.4
Current through Register Vol. 46, No. 12, March 20, 2024

Every carrier reporting either under the gross weight or unloaded weight method shall keep available odometer, hubometer and any similar readings, fuel consumption records, map mileage from the point of origin to the point of destination, or tariff schedules or record of mileage used for billing purposes and used to compute the actual taxable mileage which is taxable under article 21 of the Tax Law. The mileage shown in the daily mileage, manifest or trip records, or any other more accurate record for each vehicle, must be the actual mileage traveled and shall be totaled at the end of each month. This total (less any nontaxable Thruway mileage; see section 483.5, infra) must be entered on form MT-903 or, if the carrier is required to file on a quarterly basis (see section 484.5, infra), such totals (less nontaxable Thruway mileage) for the three months covered by the return shall be summarized and entered on form MT-903.

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