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 491.5 - Temporary permits
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 491.5
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 522 and 528(b)
(a)
(1) If
a carrier requires the immediate and continued use in New York State of a
qualified motor vehicle for which a fuel use tax license and decal(s) are
required, but which have not yet been obtained, a vehicle specific temporary
fuel use tax permit may be obtained through various permit services located
within and without this State.
(2)
A permit service will require the carrier to furnish sufficient information to
complete the application prescribed by the department for the purpose of
obtaining temporary permits. The permit service will, in turn, contact the
department and the department will determine whether or not the temporary
permit should be issued. In the event that the temporary permit is denied, it
would be unlawful for the carrier to operate the qualified motor vehicle, for
which the permit was requested, upon the public highways of this State or,
where applicable, of any other IFTA jurisdiction. In the event that the
temporary permit is approved, the permit service will arrange for the payment
of the New York State decal fee of four dollars per each required decal, where
applicable, and for the carrier to immediately receive the temporary permit.
The temporary permit will set forth the carrier's name and address, a
description of the qualified motor vehicle, the period of time for which the
permit is valid and such additional information as the department may require.
No fuel use tax decal(s) need accompany such permit. Regardless of whether the
temporary permit is denied or approved, the permit service may charge the
carrier for its assistance in applying for such permit.
(3)
(i) In
accordance with the joint administration provisions of article 21-A of the Tax
Law, the department will prescribe a joint application for purposes of
obtaining either a combined temporary highway use tax/New York State fuel use
tax permit; or, a separate temporary highway use tax permit and a separate
temporary IFTA permit.
(ii) Where
an intrastate or other non-IFTA carrier is not required to obtain a highway use
tax permit and sticker (e.g., an omnibus, a three-axle vehicle
weighing less than 18,001 pounds, etc.) the combined application may be used to
obtain a temporary New York State fuel use tax permit only.
(b)
(1) The following carriers are eligible to
obtain a temporary permit for any qualified motor vehicle to be operated in New
York State:
(i) any carrier eligible for a New
York State fuel use tax license and decal (i.e., intrastate or
other non-IFTA carrier), as described in section
491.3
of this Part;
(ii) a validly
licensed New York-based IFTA carrier seeking to add a qualified motor vehicle
to such carrier's fleet (such a permit is also valid in all other IFTA
jurisdictions); and
(ii) a New
York-based carrier eligible for an IFTA license and decals, but who has not
obtained such license and decals (such permit, however, is not valid in other
IFTA jurisdictions).
(c) A temporary permit is valid for a period of 30 days from the date of issuance and must be carried in the qualified motor vehicle for which it is issued. Within such 30-day period the department will issue, for the qualified motor vehicle for which the temporary permit was obtained, the following:
(1) in the case of
an intrastate or other non-IFTA carrier, a combined highway use tax permit/New
York State fuel use tax license and a combined highway use tax sticker/New York
State fuel use tax decal;
(2) in
the case of an intrastate or other non-IFTA carrier not required to obtain a
highway use tax permit and sticker, a New York State fuel use tax license and
decal only;
(3) in the case of an
IFTA carrier based in New York and licensed in accordance with the provisions
of section
491.4 of
this Part, a highway use tax permit and sticker and two IFTA decals (a copy of
the licensee's IFTA license must be carried in such qualified motor vehicle);
and
(4) in the case of a carrier
eligible for an IFTA license and decals as described in section
491.4 of
this Part, but not licensed in accordance with the provisions of such section,
a highway use tax permit and sticker. Where a New York-based carrier eligible
for an IFTA license and decals has also submitted a separate application for an
IFTA license and decals, the department, upon approval of the application, will
issue an IFTA license and decals. It is the responsibility of such licensee to
reproduce a copy of the IFTA license to be carried in the qualified motor
vehicle for which the temporary permit was obtained and to affix the IFTA
decals to such qualified motor vehicle.
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