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 484 - Returns And Payment Of Tax
Section 484.4 - Exempt vehicles

Where a motor vehicle becomes exempt from the provision of article 21 of the Tax Law, the carrier may relieve himself of the responsibility of reporting the motor vehicle on each tax return by surrendering his permit and plate or sticker to the Miscellaneous Tax Bureau for cancellation. (See section 474.6 of this Title.)

Example:

A permit and plate were issued for a truck owned and operated by a farmer and used to carry produce from farms not contiguous to his own. Starting on November 1st the truck no longer carries produce from other farms but is used exclusively for one of the purposes set forth in section 471.5 of this Title. A return must be filed for November even though there is no tax due. However, if the carrier surrenders the permit and plate he is no longer required to filed a periodic return.