Sec. 472.6. Determination of unloaded weight

Tax Law, § 501, subd. 7

(a) As heretofore indicated, every truck having an unloaded weight of more than 8,000 pounds and every tractor having an unloaded weight of more than 4,000 pounds is required to have a permit, if the carrier elects the unloaded weight method of computing the tax (see § 481.9, infra). It is necessary, therefore, to determine the meaning of “unloaded weight”.

(b) The unloaded weight of the motor vehicle is the actual weight of the vehicle plus the following equipment:

(1) all equipment necessary for the performance of the function of the vehicle as a vehicle;

(2) all equipment necessary for the safety of the vehicle;

(3) all equipment permanently attached to the vehicle;

(4) all equipment used exclusively for the protection of the load carried by the vehicle; and

(5) all equipment used exclusively for the loading or unloading of the vehicle.

(c) The following equipment is therefore included in the unloaded weight:

(1) oil pumps used on trucks for delivering gasoline and oil;

(2) hoists on dump and coal trucks;

(3) transit concrete mixers;

(4) tool boxes;

(5) oil, gasoline, diesel and other fuel and water in attached receptacles ordinarily provided by the manufacturer for such purpose;

(6) tires, including spare tires;

(7) icing units on refrigerator trucks;

(8) pads, quilts, excelsior, planks, rollers, etc.;

(9) skid chains.