N.Y. Comp. Codes R. & Regs. tit. 20 § 481.4

Current through Register Vol. 46, No. 50, December 11, 2024

Section 481.4 - Gross weight method, tax on laden vehicles

Tax Law, § 503, subd. 1

(a) Under the gross weight method the tax on a laden vehicular unit is computed by determining the rate of tax from the table set forth in section 481.3 above based on maximum gross weight and by multiplying the total mileage operated within the State by such rate.

(b) The rate of tax for a truck is determined by its maximum gross weight as set forth in its permit.

Example:

If the unloaded weight of a truck is 5,000 pounds, and the maximum load to be carried by it is 20,000 pounds, its maximum gross weight is 25,000 pounds and the applicable tax rate is $.009. If it travels 100 miles the tax is computed as follows:

100 × $.009 = $.90

(c) The rate of tax for a tractor-trailer combination is based on the unloaded weight of the tractor plus the maximum gross weight of the trailer as set forth in its permit.

Example:

If the unloaded weight of a tractor is 12,000 pounds and it is operated in combination with a laden trailer having a maximum gross weight of 48,000 pounds, the tax is based on 60,000 pounds and the applicable tax rate is $.022. If it travels 100 miles the tax is computed as follows:

100 × $.022 = $2.20

(d) The rate of tax on a laden motor vehicle is always based on its maximum gross weight, irrespective of the actual weight of the load it may be carrying at any particular time. Accordingly, a decrease in the weight of the load, for example by deliveries along its route, has no effect on the applicable rate of tax.

Example:

If a laden tractor-trailer combination has a maximum gross weight of 45,000 pounds, the applicable tax rate is $.015. If it travels 100 miles within the State actually carrying only 10,000 pounds, the tax is computed as follows:

100 × $.015 = $1.50

(e) Although the tax is based on maximum gross weight as set forth in the permit, nevertheless if the actual weight of the loaded motor vehicle is in excess of that set forth in the permit, the tax must be computed at the rate applicable to the actual weight. In such case an amended permit must be obtained. (See § 473.6, supra.)

(f) As pointed out in section 473.6, supra, if a special permit is obtained pursuant to section 385 of the Vehicle and Traffic Law from the State Department of Transportation or from any authority having jurisdiction over a particular highway which authorizes the operation of the motor vehicle with a maximum gross weight in excess of that set forth in the highway use permit issued therefor, an amended highway use permit must be obtained. In such case the tax rate is thereafter based on the higher maximum gross weight for which the Department of Transportation special permit was obtained.

Example:

If the unloaded weight of a tractor is 12,000 pounds and is operated in combination with a trailer having a maximum gross weight of 48,000 pounds, and a special permit is obtained from the Department of Transportation authorizing said vehicular unit to operate with a maximum gross weight of 100,000 pounds, the maximum gross weight of such unit is 100,000 pounds and the applicable tax rate is $.059. If it travels 100 miles the tax is computed as follows:

100 × $.059 = $5.90

The maximum gross weight of the trailer is thereby increased by 40,000 pounds to 88,000 pounds for future operations.

(g) Where an amended permit is issued on the basis of decreased maximum load to be carried, the maximum gross weight set forth in the amended permit is not effective for tax purposes until the superseded permit is surrendered to the State Tax Commission. (See § 473.5, supra.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 481.4