Current through Register Vol. 46, No. 12, March 20, 2024
(a) A carrier operating qualified motor
vehicles exclusively within New York State (also referred to herein as in
intrastate carrier), or a carrier engaged in interstate commerce that is not
required to have an IFTA license as set forth in section
491.4 of
this Part, must apply to the department for a New York State fuel use tax
license and decal for each qualified motor vehicle operated or to be operated
by the carrier on the public highways of New York State. Provided, however, a
New York State fuel use tax license and decal need not be obtained if a
qualified motor vehicle is specifically exempt from the provisions of article
21-A of the Tax Law or if a carrier is permitted to obtain an alternate fuel
use tax license as provided for in this Part.
(b) An application for a New York State fuel
use tax license and decal must be made on the form prescribed by the department
for such purpose and must contain all of the information required to be
disclosed therein. The decal fee of four dollars for each decal requested must
accompany the application.
(c)
(1) Combined application.
(i) Under the joint administration authority
of section 528(a) of article 21-A of the Tax Law, the department may prescribe
a combined application for the purpose of obtaining a New York State fuel use
tax license and decal and a highway use tax permit and sticker. Where such a
form is prescribed for obtaining a New York State fuel use tax license and
decal and where a highway use tax permit and sticker issued in accordance with
such application are effective for a three-year period (see Part 474 of this
Title), such application will be deemed to be a one year original application
and two subsequent year renewal applications for purposes of the New York State
fuel use tax license and decal.
(ii) After reviewing the information
submitted by the carrier, the department will either approve or deny the
application. Such an application may be denied for a violation of any of the
provisions of article 21 or 21-A of the Tax Law or section 301-h of article
13-A of such law, or any rule or regulation adopted pursuant thereto.
(iii) Upon approval, a vehicle specific
combined highway use tax permit/New York State fuel use tax license will be
issued. Further, the highway use tax sticker issued in accordance with the
provisions of section 502 of article 21 of such law is deemed to be the New
York State fuel use tax decal referred to be in this Part and required pursuant
to the provisions of section 522 of article 21-A of such law.
(2) Where a carrier is not subject
to the provisions of article 21 of such law (e.g., an omnibus,
a three-axle vehicle weighing less than 18,001 pounds, etc.), the combined
application provided for in paragraph (1) of this subdivision may be used to
obtain a vehicle specific New York State fuel use tax license only. In such an
instance, the decal issued in accordance with such application will be a New
York State fuel use tax decal only.
(3)
(i) For
the calendar year 1996, where a carrier requiring a New York State fuel use tax
license has a qualified motor vehicle permitted under article 21 of the Tax Law
in accordance with the provisions of Part 474 of this Title, the fifteenth
series highway use tax permit and sticker issued for, and affixed to, such
qualified motor vehicle is deemed to be the New York State fuel use tax license
and decal referred to in this Part and required pursuant to section 522 of
article 21-A of the Tax Law.
(ii) A
carrier requiring a New York State fuel use tax license and decal for the
calendar year 1996 that does not have a permitted motor vehicle under such
article 21 must apply for such license and decal in accordance with the
provisions of paragraph (1) of this subdivision.
(d) For calendar years beginning
after December 31, 1996, a carrier renewing a New York State fuel use tax
license in accordance with the provisions of paragraph (c)(1) of this section
may use and display fuel use tax credentials as early as October 1st of the
year prior to the effective date shown on such credentials, but must use and
display such credentials on and after April 1st of the effective date
year.
