Sec. 472.1. Determination of maximum gross weight

Tax Law, § 501, subd. 4

(a) As heretofore indicated every vehicle having a maximum gross weight of more than 18,000 pounds is required to have a permit. It is therefore necessary to determine the meaning of “maximum gross weight”.

(b) The maximum gross weight of the motor vehicle is the unloaded weight of the vehicle plus the maximum load, exclusive of the weight of the driver and his helper, to be carried or hauled by it on New York public highways. This provision in the statute is designed to provide a constant weight factor for the computation of the tax. Accordingly, a particular motor vehicle will have the same maximum gross weight although it may carry a light bulky cargo on one trip and a heavy metal cargo on the next trip. The maximum load to be carried should be determined by the applicant for the permit. The maximum gross weight as set forth in the application is subject to audit and approval by the commission. (See § 472.6, infra, for determination of unloaded weight.)