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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 2. Truck Mileage Tax |
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Part 480. Liability for Tax |
| 20 CRR-NY III C 2 480 Notes |
| Sec. 480.1. Carrier and owner liable for tax |