N.Y. Comp. Codes R. & Regs. tit. 20 § 490.2

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

Section 490.2 - Definitions

Tax Law, §§ 521, 526(d), 528(b)

For purposes of this Article, the following terms shall have the meanings indicated herein.

(a)Base jurisdiction means the IFTA jurisdiction where:

(1) qualified motor vehicles are based for vehicle registration purposes;

(2) the operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available; and

(3) some travel is accrued by qualified motor vehicles within the carrier's fleet.

(b)Carrier.

(1)Carrier means any person having the lawful use or control, or the right to the use or control of any qualified motor vehicle in this State. The term carrier includes the owner of a qualified motor vehicle, as well as any person to whom the use or control of the qualified motor vehicle is conveyed.

(2) Where the owner of a qualified motor vehicle conveys the use or control of the qualified motor vehicle to a person who in turn conveys such use or control to a third party who will operate the qualified motor vehicle, all parties to such conveyances, and any subsequent conveyances, are carriers and are subject to all of the provisions of article 21-A of the Tax Law and this Article.

(c)Fleet means one or more qualified motor vehicles grouped together for fuel tax reporting purposes. In the case of an IFTA carrier that has multiple fleets based in different IFTA jurisdictions, a carrier's fleet shall mean only those qualified motor vehicles required to be reported on the same fuel tax return. Where a carrier is a non-IFTA carrier, a carrier's fleet shall mean only those qualified motor vehicles entering New York State during the return period.

(d)Fuel use tax license means any license issued by the Department of Taxation and Finance pursuant to the authority of article 21-A of the Tax Law and any IFTA license issued by a carrier's base jurisdiction.

(e)Jurisdiction means a state of the United States, the District of Columbia, or a province or territory of Canada.

(f)Licensee means a carrier who holds a valid article 21-A fuel use tax license issued by the Department of Taxation and Finance, or a valid IFTA license issued by such carrier's base jurisdiction.

(g)Operations means the operations of all qualified motor vehicles on which the carrier will report and pay the taxes, whether or not for compensation and whether owned by, leased to or otherwise under the control of the carrier.

(h)

(1)Qualified motor vehicle means a self-propelled vehicle, other than a recreational vehicle, used, designed or maintained for transportation of persons or property and:

(i) having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or

(ii) having three or more axles regardless of weight; or

(iii) is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

(2)Recreational vehicle means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by individuals. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.

(3)Gross vehicle weight or weight means the maximum weight of the loaded vehicle or combination of vehicles during the registration period.

(i) Unless otherwise specifically indicated herein, department means the New York State Department of Taxation and Finance and commissioner means the New York State Commissioner of Taxation and Finance.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 490.2