Highway Use Tax | Midpage

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New York Consolidated Laws

21

Highway Use Tax

501Definitions 502Highway use registration 502-ACertificate of registration and decal fees 503Imposition of tax 503-AImposition of additional tax 503-BSupplemental tax 504Exemptions 505Returns 506Payment of tax 507Records 508Responsibility of owner 509Powers of tax commission 510Determination of tax 511Proceedings to recover tax 512Penalties and interest 512-AAdmissibility of weigh slips 513Refunds 514Secrecy of returns 514-AMailing rules; holidays 515Disposition of revenues