New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter E - Congestion Surcharge
Part 700 - Congestion Surcharge
Section 700.1 - Definitions
Current through Register Vol. 46, No. 12, March 20, 2024
As used in this Part, unless otherwise expressly stated, the following terms are defined as follows:
(a) Commissioner means the Commissioner of the New York State Department of Taxation and Finance and/or his or her designee.
(b) Congestion surcharge means the surcharge imposed by Tax Law Article 29-C.
(c) Congestion zone means the geographic area of the city of New York, in the borough of Manhattan, south of and excluding 96th Street.
(d) Motor vehicle shall have the same meaning as the term is defined in Vehicle and Traffic Law section one hundred twenty-five.
(e) For-hire vehicle means a motor vehicle, other than an ambulance as defined by Vehicle and Traffic Law section one hundred-b and a bus as defined in paragraph thirty-four of subdivision (b) of Tax Law section eleven hundred one, carrying passengers for hire.
(f) Pool trip means transportation between two points that is provided to a passenger (or to a group of passengers that enter and exit a vehicle together per a single request for transportation) in a vehicle that may also simultaneously transport others in trips that are requested and charged separately. To qualify as a pool trip, it is not necessary that the vehicle transport two or more passengers or groups in simultaneous trips. Rather, it must be possible during the course of a trip that the vehicle will pick up and/or drop off another passenger or group that separately requested transportation. Whether a trip is a pool trip for purposes of the congestion surcharge is determined on a per-ride basis.
(g) Pool vehicle means a for-hire vehicle that is used to provide a pool trip.
(h) Regulatory agency means any entity in the state that regulates the provision of transportation in for-hire vehicles, including the owners, agents and drivers thereof.
(i) Person means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.
(j) Person liable for the congestion surcharge means a person liable for the payment of the congestion surcharge pursuant to Tax Law section twelve hundred ninety-nine-B.
