Sec. 481.7. Gross weight method, meaning of unladen vehicles

Tax Law, § 503, subd. 1

A vehicle is deemed to be unladen if operated without any load whatsoever. A vehicle may carry any of the equipment included in unloaded weight and still be considered unladen. (See § 472.6, supra.) However, anything else carried by the motor vehicle is deemed to be a load. For example, a motor vehicle carrying empty containers such as oil drums, milk boxes, beer bottles, etc. or carrying rejected cargo, is deemed to be laden.