N.Y. Comp. Codes R. & Regs. tit. 20 § 481.8

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

Section 481.8 - Gross weight method, tax on truck-trailer combination

Tax Law, § 503, subd. 1

(a) If a laden truck is used in combination with a laden trailer, dolly, cart, compressor or other device, the applicable tax rate is determined by adding the maximum gross weight of the truck to the maximum gross weight of the trailer, dolly, tool cart, compressor or other device.

(b) If an unladen truck is used in combination with a laden trailer, dolly, tool cart, compressor or other device, the applicable tax rate is determined by adding the unloaded weight of the truck to the maximum gross weight of the attached device.

(c) If a laden truck is used in combination with an unladen device the applicable tax rate is determined by adding the maximum gross weight of the truck to the unloaded weight of the attached device.

(d) If an unladen truck is used in combination with an unladen device the applicable tax rate is determined by adding the unloaded weight of the truck to the unloaded weight of the attached device.

(e) The tax on the foregoing combinations may be computed under the optional method set forth in section 481.5, supra. If such method is used only the mileage of the attached device need be recorded. In such cases the applicable tax rate for laden combinations is determined by adding the maximum gross weight of the particular device to the maximum gross weight of the heaviest truck used in such combinations owned by, interchanged with or leased to the carrier for which a permit is required under article 21 of the Tax Law; the tax rate applicable to an unladen truck used in combination with a laden device is determined by adding the maximum gross weight of the device to the unloaded weight of the heaviest truck used in such combinations owned by, interchanged with or leased to the carrier for which a permit is required under article 21 of the Tax Law.

(f) If such a truck is not used in such a combination, the applicable tax rate is determined by its maximum gross weight (§ 481.4, supra) and if its maximum gross weight is less than 18,001 pounds its operations are not subject to tax.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 481.8