N.Y. Comp. Codes R. & Regs. tit. 20 § 483.5

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

Section 483.5 - Required records for Thruway mileage

Tax Law, §§ 507, 501(6)

(a) All mileage traveled on the New York State Thruway, for which the Thruway charges a toll, is exempt from the truck mileage tax but not the fuel use tax.

(b) Users of the Thruway will receive receipts for toll charges which are paid for in cash and a monthly invoice for tolls which are charged. Both cash receipts and monthly invoices must be retained by the carrier for audit by the Tax Commission.

(c) The carrier must indicate on the reverse of the cash receipt both the vehicular permit number and the carrier's trip or manifest number. Where a receipt is issued for a tractor-trailer or other combination of motor vehicles, the permit number of each vehicle must be indicated on the receipt. In the case of a charge account, the vehicular permit numbers and the trip or manifest number shall be entered on the detailed listing of trips (form TA 5504) which is received with the monthly invoice.

(d) Toll receipts must be attached by the carrier to the particular manifest or trip record to which they apply, or otherwise shall be maintained so that on audit a receipt can be readily identified with the exempt Thruway mileage it represents.

(e) Every carrier must maintain the same accurate daily record of Thruway mileage as it does for all other mileage traveled within the State (see section 483.4 of this Part). Exempt Thruway mileage shall not be reported on the truck mileage tax return.

(f) See Part 2402 of this Title for taxpayer record retention formats.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 483.5