2012 New York Consolidated Laws
TAX - Tax
Article 21 - (501 - 515) HIGHWAY USE TAX
501 - Definitions.

 
    § 501. Definitions. As used in this article: 1. "Person" shall include
  an   individual,   co-partner,   limited   liability  company,  society,
  association,  corporation,  joint  stock  company,   lessee,   and   any
  combinations  of  individuals;  an  executor,  administrator,  receiver,
  trustee or other fiduciary.
    2. (a) "Motor vehicle" shall include any automobile, truck, tractor or
  other self-propelled device, having a gross weight in excess of eighteen
  thousand pounds, or any truck having an unloaded  weight  in  excess  of
  eight  thousand  pounds,  or  any  tractor, having an unloaded weight in
  excess of four thousand pounds, which is used upon the  public  highways
  otherwise than upon fixed rails or tracks.
    (b)  For  purposes of section five hundred two of this article, in the
  case of an automotive fuel carrier, a "motor vehicle" shall, in addition
  to every motor vehicle defined in paragraph  (a)  of  this  subdivision,
  include  any trailer, semi-trailer, dolly, or other device drawn thereby
  having a gross weight, alone, or in combination  with  any  other  motor
  vehicle,  trailer,  semi-trailer,  dolly  or  other device, in excess of
  eighteen thousand  pounds,  which  is  used  upon  the  public  highways
  otherwise than upon fixed rails or tracks.
    (c) "Motor vehicle" shall not include, however, a road roller, tractor
  crane, truck crane, power shovel, road building machine, snow plow, road
  sweeper,  sand spreader or well driller; nor shall it include an omnibus
  except for purposes of  the  additional  tax  imposed  by  section  five
  hundred three-a of this article.
    3. "Vehicular unit" shall mean a motor vehicle alone or in combination
  with  any  other  motor  vehicle, trailer, semi-trailer, dolly, or other
  device drawn thereby.
    4. "Gross weight" shall mean the unloaded weight of the motor  vehicle
  plus  the  unloaded  weight  of  the  heaviest  motor  vehicle, 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) plus the weight of the maximum load,
  exclusive of the weight of the driver and his helper, to be  carried  or
  drawn by such motor vehicle.
    5.  "Carrier"  shall  include  any  person  having  the  lawful use or
  control, or the right to the use or control of  any  vehicular  unit  in
  this state.
    6.  "Public highway" shall include any public highway, street, avenue,
  road, public place, public driveway or any other public  way;  provided,
  however, that the term "public highway" as used in sections five hundred
  three  and  five  hundred  three-b of this article shall not include any
  portion of the thruway for which a fee, rental or  charge  for  the  use
  thereof,  has  been  made  by  the  thruway  authority  pursuant  to the
  provisions of title nine of article two of the public authorities law.
    7. "Unloaded weight"  shall  mean  the  actual  weight  of  the  motor
  vehicle,  which  includes all equipment necessary for the performance of
  the function of the vehicle as a vehicle, necessary for  the  safety  of
  the  vehicle,  permanently attached to the vehicle, used exclusively for
  the protection of the load carried by the vehicle  or  used  exclusively
  for the loading or unloading of the vehicle.
    8.  "Automotive  fuel  carrier"  shall  mean  any  carrier  engaged in
  transporting automotive fuel.
    9. "Automotive fuel carriers manifest" shall mean a detailed record of
  all automotive fuel transported by  an  automotive  fuel  carrier.  Such
  manifest  shall  contain  such  information  as  prescribed  by  the tax
  commission pursuant to rules and  regulations,  and  shall  include  the
  location,  name,  and any license, registration or permit identification
  numbers of any distributor, filling station or person  from  which  such

  automotive  fuel  is  transported  and  to which such automotive fuel is
  delivered. Such manifest shall include for each such location the  total
  quantity  of  automotive fuel transported therefrom or delivered thereto
  and  any  taxes  paid  or  collected  thereon  pursuant to or authorized
  pursuant to this chapter. The term "distributor"  shall  have  the  same
  meaning  as  it  has  for  purposes of article twelve-A of this chapter,
  excluding persons who are not required pursuant to section  two  hundred
  eighty-two-a  to pay the tax imposed thereby. The term "filling station"
  shall mean any place, location  or  station  where  automotive  fuel  is
  offered  for  sale to a purchaser of such fuel, to be delivered directly
  to a vehicle propelled by any power other than muscular.
    10. "Automotive fuel" shall mean, solely for purposes of this article,
  diesel motor fuel as defined in  subdivision  fourteen  of  section  two
  hundred  eighty-two  of  this  chapter  and  motor  fuel  as  defined in
  subdivision two of section two hundred eighty-two of this chapter.