N.Y. Comp. Codes R. & Regs. tit. 20 § 483.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 483.2 - Records, gross weight

(a) Every carrier, reporting under the gross weight method (see section 431.1 et seq.), must maintain such daily record only for each motor vehicle with a maximum gross weight, either alone or in combination with another motor vehicle, in excess of 18,000 pounds. Such record must be kept even though the vehicle is exempt from tax for a particular period. However, such carrier is not required to maintain any records with respect to the operations of any motor vehicle whose maximum gross weight is not over 18,000 pounds. For example, no records need be maintained by such carrier for a truck with an unloaded weight of 8,500 pounds and a maximum gross weight of 17,000 pounds.

(b) This daily record of operations shall be in the form of a manifest or trip record. The record must contain the following information:

(1) the date of each trip;

(2) the permit and vehicle numbers;

(3) the point of origin and destination for each trip;

(4) the number of round trips each day;

(5) the number of miles traveled laden;

(6) the number of miles traveled empty; and

(7) the name of the owner if operating a leased or interchanged vehicle.

The daily manifest or trip record shall show each trip for the day. If the daily manifest is used to record the operations of more than one vehicle, a monthly summary shall be prepared for each vehicle or vehicular unit at the end of each month. The particular form of daily manifest or trip record is not prescribed. Any form used by the carrier will be acceptable to the Tax Commission providing it reflects the information set forth above.

(c) Every carrier reporting under the gross weight method shall also maintain such records as bills of lading, waybills, freight bills, invoices, shipping orders, dispatch sheets, records of vehicles leased, interchanged or hired, drivers' daily logs or trip sheets which are necessary to substantiate the operations of the vehicle and should be cross-reference either by permit number or other vehicular identification to the particular manifest to which they apply, and they should be filed in such a manner that they will be available upon request the time of audit in conjunction with the appropriate manifests. Any other records ordinarily used by the carrier in conducting his business will be acceptable to the Tax Commission providing such records reflect the (required) information to substantiate the operations of the vehicle.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 483.2