N.Y. Comp. Codes R. & Regs. tit. 20 § 484.2
Tax Law, § 505
Every carrier who operates a motor vehicle in this State for which a permit is required and every carrier to whom a permit, a trip-lease permit or emergency authorization was issued must file a quarterly or monthly tax return listing each motor vehicle for which a permit was issued, whether or not a truck mileage tax is due. (See section 484.5 of this Part.) Where no truck mileage tax is due, by reason of the election of the unloaded weight method of reporting, the carrier must also set forth the unloaded weight of each such vehicle.
Example:
A carrier has obtained permits for the following motor vehicles: Truck A with an unloaded weight of 7,500 pounds and a maximum gross weight of 18,500 pounds, Tractor B with an unloaded weight of 3,900 pounds and a maximum gross weight of 22,400 pounds and Trailer C with a maximum gross weight of 18,500 pounds.
If he elects to report on the unloaded weight basis, he must file a quarterly return for the first calendar quarter of the year and every calendar quarter thereafter, listing Truck A and Tractor B and setting forth the unloaded weight of each. Since the unloaded weight of the truck is less than 8,000 pounds and the unloaded weight of the tractor is less than 4,000 pounds, no tax will be due, but quarterly returns will be required for each calendar quarter thereafter, and tax will be due at the time he operates a truck with an unloaded weight of over 8,000 pounds or a tractor with an unloaded weight of over 4,000 pounds, or he elects to report on the maximum gross weight method.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 484.2