§ 503. Imposition of tax. 1. In addition to any other tax or fee\nimposed by law, there is hereby levied and imposed a highway use tax for\nthe privilege of operating any vehicular unit upon the public highways\nof this state and for the purpose of recompensing the state for the\npublic expenditures incurred by reason of the operations of such\nvehicular units on the public highways of this state. Such tax shall be\nupon the carrier except that where the carrier is not the owner of such\nvehicular unit, the tax shall be a joint and several liability upon\nboth. Such tax shall be based upon the gross weight of each motor\nvehicle and the number of miles it is operated on the public highways in\nthis state except as hereinafter provided.\n (a) The tax for each such motor vehicle shall be computed by\nmultiplying the number of miles operated on the public highways in this\nstate by the appropriate tax rate as it appears in the gross weight\nmethod table entitled "laden miles" set forth in paragraph (b) of this\nsubdivision for the gross weight of the motor vehicle.\n (b)\n Gross Weight Method\n Laden Miles\n Gross Weight of Vehicle Tax Rate\n (in mills)\n1. 18,001 to 20,000 inclusive 6.0\n2. 20,001 to 22,000 inclusive 7.0\n3. 22,001 to 24,000 inclusive 8.0\n4. 24,001 to 26,000 inclusive 9.0\n5. 26,001 to 28,000 inclusive 9.5\n6. 28,001 to 30,000 inclusive 10.0\n7. 30,001 to 32,000 inclusive 10.5\n8. 32,001 to 34,000 inclusive 11.0\n9 34,001 to 36,000 inclusive 11.5\n10. 36,001 to 38,000 inclusive 12.0\n11. 38,001 to 40,000 inclusive 12.5\n12. 40,001 to 42,000 inclusive 13.0\n13. 42,001 to 44,000 inclusive 14.0\n14. 44,001 to 46,000 inclusive 15.0\n15. 46,001 to 48,000 inclusive 16.0\n16. 48,001 to 50,000 inclusive 17.0\n17. 50,001 to 52,000 inclusive 18.0\n18. 52,001 to 54,000 inclusive 19.0\n19. 54,001 to 56,000 inclusive 20.0\n20. 56,001 to 58,000 inclusive 21.0\n21. 58,001 to 60,000 inclusive 22.0\n22. 60,001 to 62,000 inclusive 23.0\n23. 62,001 to 64,000 inclusive 24.0\n24. 64,001 to 66,000 inclusive 25.5\n25. 66,001 to 68,000 inclusive 27.0\n26. 68,001 to 70,000 inclusive 28.5\n27. 70,001 to 72,000 inclusive 30.0\n28. 72,001 to 74,000 inclusive 32.5\n29. 74,001 to 76,000 inclusive 35.0\n30. 76,001 and over add two mills per ton\n and fraction thereof\n (c) Provided, however, when a motor vehicle is operated without any\nload or cargo, either alone or when it is drawing an unloaded trailer,\nsemi-trailer, dolly or other device, the carrier shall in lieu of\ncomputing the tax by the gross weight method table entitled "laden\nmiles" compute the tax by multiplying the number of miles operated under\nsuch conditions by the appropriate tax rate entitled "unladen miles" for\ntractors set forth in this paragraph, if the vehicular unit is propelled\nby a tractor, and by the appropriate tax rate entitled "unladen miles"\nfor trucks set forth in this paragraph, if the vehicular unit is\npropelled by a truck. Such tax rate shall be determined by the unloaded\nweight of the tractor if the motor vehicle is a tractor and, in all\nother cases, by the combined unloaded weight of any such motor vehicle\nplus the unloaded weight of the heaviest trailer, semi-trailer, dolly or\nother device to be drawn by such motor v
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