2015 New York Laws
TAX - Tax
Article 21-A - (Tax) TAX ON FUEL USE
521 - Definitions.

  521.  Definitions.  For  purposes  of  this  article, the following
  definitions shall apply unless a different meaning is clearly required:
(a)  "Person"  shall  include  an  individual,  co-partner,   society,
  association,   corporation,   joint   stock  company,  lessee,  and  any
  combinations  of  individuals;  an  executor,  administrator,  receiver,
  trustee or other fiduciary.
(b)  Qualified  motor  vehicle.  (1) "Qualified motor vehicle" means a
  vehicle, other than a recreational vehicle, used, designed or maintained
  for transportation of persons or property and:
(i) Having two axles and a gross vehicle weight  or  registered  gross
  vehicle weight exceeding twenty-six thousand pounds; or
(ii) Having three or more axles regardless of weight; or
(iii)  Is  used  in  combination,  when the weight of such combination
  exceeds twenty-six thousand pounds gross vehicle weight.
(2) "Recreational vehicle" means vehicles such as motor homes,  pickup
  trucks  with  attached  campers,  and  buses  when  used exclusively for
  personal pleasure by individuals. In order to qualify as a  recreational
  vehicle,  the  vehicle shall not be used in connection with any business
  endeavor.
(c) "Carrier" shall include  any  person  having  the  lawful  use  or
  control,  or  the  right  to  the  use or control of any qualified motor
  vehicle in this state.
(d) "Public highway" shall include any public highway, street, avenue,
  road, public place, public driveway or any other public way.