New York Consolidated Law|SECTION 503

                                                

  § 503. Imposition of tax. 1. In addition to any other tax or fee
imposed by law, there is hereby levied and imposed a highway use tax for
the privilege of operating any vehicular unit upon the public highways
of this state and for the purpose of recompensing the state for the
public expenditures incurred by reason of the operations of such
vehicular units on the public highways of this state.  Such tax shall be
upon the carrier except that where the carrier is not the owner of such
vehicular unit, the tax shall be a joint and several liability upon
both. Such tax shall be based upon the gross weight of each motor
vehicle and the number of miles it is operated on the public highways in
this state except as hereinafter provided.

(a) The tax for each such motor vehicle shall be computed by
multiplying the number of miles operated on the public highways in this
state by the appropriate tax rate as it appears in the gross weight
method table entitled "laden miles" set forth in paragraph (b) of this
subdivision for the gross weight of the motor vehicle.

(b)

                         Gross Weight Method

                             Laden Miles

      Gross Weight of Vehicle                Tax Rate

                                            (in mills)
1.      18,001 to 20,000 inclusive                6.0
2.      20,001 to 22,000 inclusive                7.0
3.      22,001 to 24,000 inclusive                8.0
4.      24,001 to 26,000 inclusive                9.0
5.      26,001 to 28,000 inclusive                9.5
6.      28,001 to 30,000 inclusive               10.0
7.      30,001 to 32,000 inclusive               10.5
8.      32,001 to 34,000 inclusive               11.0
9       34,001 to 36,000 inclusive               11.5
10.     36,001 to 38,000 inclusive               12.0
11.     38,001 to 40,000 inclusive               12.5
12.     40,001 to 42,000 inclusive               13.0
13.     42,001 to 44,000 inclusive               14.0
14.     44,001 to 46,000 inclusive               15.0
15.     46,001 to 48,000 inclusive               16.0
16.     48,001 to 50,000 inclusive               17.0
17.     50,001 to 52,000 inclusive               18.0
18.     52,001 to 54,000 inclusive               19.0
19.     54,001 to 56,000 inclusive               20.0
20.     56,001 to 58,000 inclusive               21.0
21.     58,001 to 60,000 inclusive               22.0
22.     60,001 to 62,000 inclusive               23.0
23.     62,001 to 64,000 inclusive               24.0
24.     64,001 to 66,000 inclusive               25.5
25.     66,001 to 68,000 inclusive               27.0
26.     68,001 to 70,000 inclusive               28.5
27.     70,001 to 72,000 inclusive               30.0
28.     72,001 to 74,000 inclusive               32.5
29.     74,001 to 76,000 inclusive               35.0
30.     76,001 and over                          add two mills per ton

                                               and fraction thereof

(c) Provided, however, when a motor vehicle is operated without any
load or cargo, either alone or when it is drawing an unloaded trailer,
semi-trailer, dolly or other device, the carrier shall in lieu of
computing the tax by the gross weight method table entitled "laden
miles" compute the tax by multiplying the number of miles operated under
such conditions by the appropriate tax rate entitled "unladen miles" for
tractors set forth in this paragraph, if the vehicular unit is propelled
by a tractor, and by the appropriate tax rate entitled "unladen miles"
for trucks set forth in this paragraph, if the vehicular unit is
propelled by a truck. Such tax rate shall be determined by the unloaded
weight of the tractor if the motor vehicle is a tractor and, in all
other cases, by the combined unloaded weight of any such motor vehicle
plus the unloaded weight of the heaviest trailer, semi-trailer, dolly or
other device to be drawn by such motor vehicle (determined in a manner
similar to the methods for determining the unloaded weight of a motor
vehicle) when the motor vehicle is operated under such conditions.
Provided further, however, when an unloaded tractor is being operated
alone, the carrier shall compute the tax by multiplying the mileage
operated under such conditions by the appropriate tax rate for trucks
set forth in this paragraph determined at the unloaded weight of the
tractor.

                         Gross Weight Method

                            Unladen Miles

                              Tractors

                                              Tax Rate

      Unloaded Weight                        (in mills)
1.     7,001 to 8,500 inclusive                   6.0
2.     8,501 to 10,000 inclusive                  7.0
3.    10,001 to 12,000 inclusive                  8.0
4.    12,001 to 14,000 inclusive                  9.0
5.    14,001 to 16,000 inclusive                  9.5
6.    16,001 to 18,000 inclusive                 10.0
7.    18,001 and over                            add five tenths of

                                               a mill per ton and

                                               fraction thereof

                               Trucks

                                              Tax Rate

      Unloaded Weight                        (in mills)
1.    18,001 to 20,000 inclusive                  6.0
2.    20,001 to 22,000 inclusive                  7.0
3.    22,001 to 24,000 inclusive                  8.0
4.    24,001 to 26,000 inclusive                  9.0
5.    26,001 to 28,000 inclusive                  9.5
6.    28,001 to 30,000 inclusive                 10.0
7.    30,001 and over                            add five tenths of

                                               a mill per ton and

                                               fraction thereof

(d)  Provided,  however,  for  purposes  of determining the applicable
rates of tax under this subdivision, for those miles when a  truck  does
not  draw  a  trailer,  semi-trailer,  dolly  or other device, the gross
weight and unloaded weight of the  truck  shall  be  determined  without
regard to the weight of any trailer, semi-trailer, dolly or other device
drawn  at  other times by the truck or the weight of any load carried by
any such trailer, semi-trailer, dolly or other device.

2. In lieu of basing the tax on the gross weight and mileage of each
vehicular unit consisting of a combination of motor vehicle and trailer
operated as a unit, any carrier operating more than one such vehicular
unit may elect in his return to base the tax on (i) the gross weight of
its heaviest laden motor vehicle and the number of laden miles all of
its motor vehicles are operated on the public highways of this state
under such condition by the tax rate entitled "laden miles" set forth in
paragraph (b) of subdivision one of this section plus (ii) the unloaded
weight of its heaviest unladen tractor, if the vehicular unit is
propelled by a tractor and in all other cases, by the combined unloaded
weight of the motor vehicle plus the unloaded weight of the heaviest
trailer, semi-trailer, dolly or other device to be drawn by such motor
vehicle (determined in a manner similar to the method for determining
the unloaded weight of a motor vehicle) and the number of unladen miles
all of its motor vehicles are operated on the public highways of this
state under such conditions by the tax rate entitled "unladen miles" set
forth in paragraph (c) of subdivision one of this section for the
tractor or truck, as the case may be. Provided, however, when an
unloaded tractor is being operated alone, the carrier in lieu of the
computation required by clause (ii) of this subdivision for such mileage
shall compute the tax for the mileage operated under such conditions by
multiplying the appropriate tax rate for trucks set forth in such
paragraph determined at the unloaded weight of the tractor. Such
election may be made with respect to each return filed by a carrier and
shall apply to all such motor vehicles required to be included in a
return of the carrier during the taxable period covered thereby. Such
election shall be irrevocable with respect to the taxable period for
which the return is filed.

3. In lieu of computing the tax on the basis provided in the preceding
subdivisions, any carrier may elect to compute the tax on the basis of
the unloaded weight of each motor vehicle and the number of miles it is
operated on the public highways in this state. The tax computed for each
such motor vehicle shall be computed by multiplying the number of miles
operated on the public highways in this state by the appropriate tax
rate in the following tables:

                                              Tax Rate

     Unloaded Weight of Truck                (in mills)
1.     8,00l to 9,000 inclusive                   4
2.     9,001 to 10,000 inclusive                  5
3.    10,001 to 11,000 inclusive                  7
4.    11,001 to 12,000 inclusive                  8
5.    12,001 to 13,000 inclusive                  9
6.    13,001 to 14,000 inclusive                 10
7.    14,001 to 15,000 inclusive                 11
8.    15,001 to 17,500 inclusive                 12
9.    17,501 to 20,000 inclusive                 14
10.   20,001 to 22,500 inclusive                 18
11.   22,501 to 25,000 inclusive                 22
12.   25,001 and over                            27

     Unloaded Weight of Tractor
1.     4,001 to 5,500 inclusive                   6
2.     5,501 to 7,000 inclusive                  10
3.     7,001 to 8,500 inclusive                  14
4.     8,501 to 10,000 inclusive                 18
5.    10,001 to 12,000 inclusive                 25
6.    12,001 and over                            33
Such  election  may  be  made  by  the  carrier only on the first return
required to be filed by him in any calendar year and shall apply to  all
motor  vehicles  required to be included therein. Such election shall be
irrevocable with respect to the taxable period for which such return  is
filed  and all subsequent returns covering operations during any part of
the calendar year in which such election is made.