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2015 New York Laws
TAX - Tax
Article 21 - (Tax) HIGHWAY USE TAX
508 - Responsibility of owner.

NY Tax L § 508 (2015) What's This?
  508.  Responsibility of owner. In those instances where the carrier
  is not the owner of the vehicular unit, the owner may  file  the  return
  and  maintain  the record required by section five hundred five and five
  hundred seven, and shall  be  jointly  and  severally  liable  with  the
  carrier for the payment of tax required under section five hundred six.

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