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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter III. Fuel and Carrier Taxes |
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Subchapter C. Truck Mileage and Fuel Use Taxes |
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Article 1. Highway Use and Fuel Use Permits |
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Part 471. Exemptions and Exclusions |
Sec. 471.6. Motor vehicles having maximum gross weight of 18,000 pounds or less
Latest version.
- Tax Law, § 504, subd. 4A motor vehicle having a maximum gross weight of 18,000 pounds or less is exempt unless the carrier elects the unloaded weight method of computing the tax (see § 481.1 et seq.). If such election is made, a permit and plate must be obtained for every tractor having an unloaded weight in excess of 4,000 pounds and every truck having an unloaded weight in excess of 8,000 pounds, even if the maximum gross weight is 18,000 pounds or less.