N.Y. Comp. Codes R. & Regs. tit. 20 § 481.1

Current through Register Vol. 46, No. 51, December 18, 2024

Section 481.1 - Method of computing tax

Tax Law, § 503

(a) The tax is based on the mileage within the State and the weight of the motor vehicle. Two alternative methods are provided for computing the tax: the gross weight method and the unloaded weight method.

(b) Under the gross weight method the tax is imposed on all vehicular units with a maximum gross weight in excess of 18,000 pounds. Vehicular unit is defined in the statute to include a motor vehicle or any combination of motor vehicles operated as a unit. Thus a truck and a tractor-trailer combination are vehicular units. The tax rate is based on the maximum gross weight of each such vehicular unit when operating with a load or any part of a load, and on the unloaded weight thereof when operating without any load whatsoever.

(c) Under the unloaded weight method the tax is imposed on all trucks having an unloaded weight in excess of 8,000 pounds and on all tractors having an unloaded weight in excess of 4,000 pounds. No tax is imposed on trailers or other devices drawn by trucks or tractors, even though permits are obtained therefor. The tax rate is based on the unloaded weight of the truck or tractor and the same rate is applicable whether the truck is operating with or without a load, or whether the tractor is operating alone or in combination with any other motor vehicle.

(d) Separate rate tables are provided for use under the gross weight method (section 481.3 of this Part) and for use under the unloaded weight method (section 481.10 of this Part). Under the gross weight method, the same rate table is used, whether the motor vehicle is operating with or without a load.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 481.1