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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 483. Records |
Sec. 483.3. Records, unloaded weight method
Latest version.
- Every carrier electing to report under the unloaded weight method (see sections 481.9-481.10, supra) must maintain daily mileage records for each truck having an unloaded weight in excess of 8,000 pounds and for each tractor having an unloaded weight in excess of 4,000 pounds which is operated in this State. Such carrier is not required to maintain records of the operation of any truck having an unloaded weight of 8,000 pounds or less, of any tractor having an unloaded weight of 4,000 pounds or less, or of any trailer, even though highway use permits were obtained for such motor vehicles solely because of their maximum gross weights.