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 491.6 - Trip permits

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 491.6

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

Tax Law, §§ 301-h(c), 522(d) and 528(b)

(a) Any carrier who occasionally operates a qualified motor vehicle on the public highways of New York State that is subject to the provisions of the fuel use tax, may apply to the department or a permit service for a trip permit to satisfy the New York State fuel use tax and IFTA requirements. A trip permit is valid for a period of 72 hours from the time of its issuance. A trip permit issued in accordance with the provisions of article 21-A of the Tax Law and this section is separate and distinct from the highway use tax trip permit issued in accordance with the provisions of article 21 of such law and Article 1 of this Subchapter.

(b)

(1) An application for a trip permit must be made on the form prescribed by the department for such purpose and must contain all of the information required therein. Such application must be accompanied by a permit fee of $25.00 made payable by certified check or other guaranteed draft acceptable to the department, in United States funds, made out to the Commissioner of Taxation and Finance. When applying to the department, a complete application for a trip permit, together with the proper fee, must be received by the department at least 30 days prior to the 72-hour period for which such permit is to be in effect. If an application or fee is not received by the department at least 30 days prior to such 72-hour period, the application may be denied and returned, with the fee, to the carrier.

(2) A carrier requiring the expeditious issuance of a trip permit (i.e., less than 30 days prior to the period for which the permit is required), may apply for such a permit through a permit service authorized by the department to issue trip permits in its behalf. (See section 491.5 of this Part for information pertaining to permit services.)

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