N.Y. Comp. Codes R. & Regs. tit. 20 § 472.4
Tax Law, § 501, subd. 4
The maximum gross weight of a trailer is the weight of the trailer plus the maximum load to be carried by it on New York public highways.
Example 1:
If the unloaded weight of a trailer is 10,200 pounds, and the maximum load to be carried by it in New York is 38,800 pounds, its maximum gross weight is 49,000 pounds.
Example 2:
If a special hauling permit is obtained from the Department of Transportation authorizing a tractor and trailer to operate with a maximum gross weight of 100,000 pounds (maximum gross weight of trailer is 48,000 pounds and unloaded weight of tractor is 12,000 pounds), the maximum gross weight of the combination is 100,000 pounds, and the maximum gross weight of the trailer is 88,000 pounds. (See § 481.4[f]infra.)
N.Y. Comp. Codes R. & Regs. Tit. 20 § 472.4