Sec. 484.1. Forms of returns

Tax Law, § 505

(a) All returns are required to be filed on form MT-903 which is prescribed by the State Tax Commission, irrespective of the method elected. An election must be made in the first return filed in any calendar year as to the method of reporting, i.e., gross weight or unloaded weight method.

(b) A carrier reporting under the gross weight method must include in his return every motor vehicle operated by him during the period covered by the return which has a maximum gross weight alone or in combination with another motor vehicle of over 18,000 pounds. Every such motor vehicle for which a permit was issued to the carrier must be accounted for in the return even though no taxable miles were traveled during the period covered by the return. It should also include all such motor vehicles on which the carrier is paying the tax under a lease or interchange agreement, even though the permits were issued to another person. However, no motor vehicle with a maximum gross weight of 18,000 pounds or less should be included in the return.

(c) A carrier electing the unloaded weight method must include in his return every truck having an unloaded weight of over 8,000 pounds and every tractor having an unloaded weight of over 4,000 pounds. Every such truck or tractor for which a permit was issued must be accounted for in the return even though no taxable miles were traveled during the period covered by the return. In addition, it should include all such trucks and tractors on which the carrier is paying the tax under a lease or interchange agreement, even though the permits were issued to another person. However, such carrier should not include any trailer in the return, even though a permit was obtained for the trailer because of its maximum gross weight, nor should any truck with an unloaded weight of 8,000 pounds or less and any tractor with an unloaded weight of 4,000 pounds or less be included in the return if a permit was obtained for such truck or tractor solely by reason of its maximum gross weight.

(d) Motor vehicles for which the taxpayer has permits but which were operated by another carrier who will pay the tax shall be listed on form TMT-4 (Equipment Interchanged or Leased). Copies of the prescribed forms will be furnished taxpayers by the State Tax Commission. Failure on the part of any taxpayer to receive a blank form will not, however, excuse him from making a return. Taxpayers not supplied with the proper forms shall make application therefor to the Tax Commission or at any district office in ample time to prepare and file returns on or before the due date.

(e) In order to facilitate the audit of tax returns and to aid in finding specific vehicles on such returns, carriers who have highway use permits for a large number of vehicles are required to report their vehicles as follows: vehicles should be arranged according to weight groups and, within each weight group, in numerical sequence according to the permit numbers of the trailers. For example, under the gross weight method all tractor-trailer combinations with a maximum gross weight between 56,001 and 58,000 pounds should be in one group, those between 58,001 and 60,000 pounds should be in another group, etc. Under the unloaded weight method trucks should be listed first and arranged according to weight groups. Tractors should then be listed and also arranged according to weight groups. The mileage for each vehicle or combination should be reported separately. However, under either method instead of computing the tax which is in curred for each such vehicle or combination, the tax may be computed for the total mileage under each weight category. This should eliminate the need for making unnecessary computations.

(f) The Tax Commission may require any taxpayer to file such other reports and submit such further information as it may require in the course of the administration of the provisions of article 21 of the Tax Law.

(g) Every return must have a certification to the effect that the statements contained in the return are true.