New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 15. Department of Motor Vehicles |
Chapter I. Regulations of the Commissioner |
Subchapter B. Registration, Certificate of Title, and Number Plates |
Part 27. Federal Heavy Vehicle Use Tax Compliance |
Sec. 27.1. Introduction
Latest version.
- The Federal Surface Transportation Assistance Act of 1982 and the Federal Tax Reform Act of 1984 provide for the imposition of a tax on the use of heavy vehicles and require a state to receive proof of compliance prior to the issuance of a registration for such a heavy vehicle.