New York Tax Code § 502

Highway use registration
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§ 502. Highway use registration. 1. a. Each carrier shall apply to the\ncommissioner for a certificate of registration for each motor vehicle\noperated or to be operated by such carrier on the public highways in\nthis state. Application shall be made upon a form prescribed by such\ncommissioner and shall set forth the gross and unloaded weight of each\nmotor vehicle, license plate information for each motor vehicle and such\nother information as the commissioner may require. Such weights shall be\nsubject to audit and approval by the commissioner. The commissioner\nshall issue a certificate of registration for each motor vehicle or a\nconsolidated certificate of registration for all or any portion of such\nvehicles of such carrier which shall contain such information and be in\nsuch form as the commissioner shall prescribe. In the case of the loss,\nmutilation or destruction of a certificate of registration, the\ncommissioner shall issue a duplicate thereof. Any such certificate of\nregistration shall not be transferable, except as hereinafter provided,\nand shall be valid until revoked, suspended or surrendered. Such\ncertificate of registration shall be maintained in the carrier's regular\nplace of business. In the event of an increase in the gross or unloaded\nweight of any motor vehicle subject to this article, application for a\ncorrected certificate of registration shall be made upon a form\nprescribed by such commissioner setting forth the previous gross or\nunloaded weight, the new gross or unloaded weight and such other\ninformation as the commissioner may require. In the event of a decrease\nin the gross or unloaded weight of any motor vehicle subject to this\narticle, application may be made for a corrected certificate of\nregistration in a similar manner, provided that any such application on\nthe basis of a decrease in the gross or unloaded weight of any motor\nvehicle may be made only during the month of January. In the event of a\ndecrease in the gross or unloaded weight of any motor vehicle subject to\nthis article, an application to cancel a certificate of registration on\nthe basis of such decrease may be made during any month. The corrected\ngross or unloaded weight shall be subject to audit and approval by the\ncommissioner. In the event of a change to the license plate information\nof any motor vehicle subject to this article, an application for a\ncorrected certificate of registration shall be made upon a form\nprescribed by the commissioner setting forth the previous license plate\ninformation, the new license plate information and such other\ninformation as the commissioner may require. Upon surrendering the\ncertificate of registration previously issued, the commissioner shall\nissue a corrected certificate of registration.\n  b. Every automotive fuel carrier shall apply to the commissioner for a\nspecial certificate of registration, in place of the certificate of\nregistration described in paragraph a of this subdivision, for each\nmotor vehicle operated or to be operated by such carrier on the public\nhighways in this state to transport automotive fuel. Provided, however,\na special certificate of registration shall not be required under this\nparagraph for a tractor or other self-propelled device which, except\nwith respect to the fuel in the ordinary fuel tank intended for its\npropulsion, transports automotive fuel solely by means of a trailer,\ndolly or other device drawn by such tractor or other self-propelled\ndevice if a certificate of registration prescribed by paragraph a of\nthis subdivision has been issued for the self-propelled device.\nApplication shall be made upon an application form prescribed by the\ncommissioner. The commissioner shall issue such special certificate of\nregistration for each motor vehicle listed in the application or a\nconsolidated certificate of registration for all or any portion of such\nvehicles of such carrier. All of the provisions of this article with\nrespe

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