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 3 - Fuel Use Tax
Part 491 - Fuel Use Tax Licenses And Decals
Section 491.1 - General license requirements

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 491.1

Current through Register Vol. 46, No. 12, March 20, 2024

Tax Law, §§ 509(5), 522, 526(d), 528(b)

(a) Except as specifically provided in article 21-A of the Tax Law or this Article, every carrier must apply to the department, or to such carrier's base jurisdiction, for a fuel use tax license for each qualified motor vehicle operated or to be operated by the carrier on the public highways of New York State.

(b) An application for a fuel use tax license and decal(s) must be made on the form prescribed by the department or the carrier's base jurisdiction for such purpose and, where applicable, must be accompanied by the appropriate fee. Upon approval of the application, the department or the base jurisdiction will issue or have issued on its behalf, a fuel use tax license and decal(s) based upon the nature of commerce the carrier is engaged in and/or the immediacy with which the carrier needs to obtain the license. That is, the department may prescribe the following licenses and decals as provided in this Title:

(1) New York State fuel use tax license and decal;

(2) IFTA license and decals;

(3) temporary permits; and

(4) trip permits.

(c) A fuel use tax license and decal(s) issued by the department or base jurisdiction to a carrier may not be transferred to any other carrier and, in the case of a decal(s) (including a decal[s] which is not vehicle specific), to any other qualified motor vehicle. In addition, a fuel use tax license or decals(s) is valid until it expires or is suspended or is revoked by the department or the carrier's base jurisdiction, or until surrendered by the carrier, whichever is earlier. A fuel use tax license and decal(s) are valid for a calendar year and shall be renewed annually. (See section 491.3[c] of this Part.)

(d) Except as otherwise provided herein, fuel use tax decals must be firmly and conspicuously affixed to the exterior portion of both sides of the cab of the qualified motor vehicle for which they are issued. Such decals must at all times be completely visible and legible.

(e) A fuel use tax license and decal(s) carry with them the responsibilities of filing fuel use tax returns (except in the case of a trip permit), retention of records and reporting on the operations of the qualified motor vehicle for which the license and decal(s) were issued. Such license and decal(s) also carry with them joint and several liabilities for payment of the fuel use tax liabilities incurred by such qualified motor vehicle.

(f) Except as otherwise provided herein, a fuel use tax license and decal(s) issued in accordance with the provisions of article 21-A of the Tax Law and this Part are separate and distinct from the highway use permits and stickers issued in accordance with the provisions of article 21 of such law and Article 1 of this Subchapter.

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