§ 503-a. Imposition of additional tax. 1. In addition to the tax\nimposed by section five hundred three of this chapter, and in addition\nto any other tax or fee imposed by law, there is hereby imposed on and\nafter July first, nineteen hundred sixty-eight and before January first,\nnineteen hundred ninety-six an additional tax on highway use for the\nprivilege of operating any vehicular unit, other than an omnibus, upon\nthe public highways of this state, and on and after October first,\nnineteen hundred sixty-nine and before January first, nineteen hundred\nninety-six an additional tax on highway use for the privilege of\noperating upon the public highways of this state any omnibus which is a\nvehicular unit as defined in subdivision eight of this section. Such\ntax shall be upon the carrier except that where the carrier is not the\nowner of such vehicular unit, the tax shall be a joint and several\nliability upon both.\n 2. Such tax shall be at a composite rate determined by adding together\n(i) a fuel tax component which shall be equivalent to the rate per\ngallon in effect under the taxes on motor fuel and diesel motor fuel\nimposed by article twelve-a of this chapter and (ii) a sales tax\ncomponent, which shall be equivalent to the rate per gallon applicable\nto the receipts from the sale of a gallon of motor fuel and diesel motor\nfuel in effect under the sales and compensating use taxes imposed by\nsections eleven hundred five and eleven hundred ten of this chapter plus\nthe highest rate applicable to the receipts from the sale of a gallon of\nmotor fuel and diesel motor fuel in effect in any locality of this state\nimposing a local sales and compensating use tax on the sale of motor\nfuel and diesel motor fuel under the authority of section twelve hundred\nten of this chapter; provided, however, that the aggregate rate per\ngallon applicable to the receipts from the sale of a gallon of such\nfuels imposed under clause (ii) of this subdivision shall not exceed\nseven percent. Such total equivalent rate per gallon under clause (ii)\nof this subdivision shall be determined as provided in subdivision (d)\nof section eleven hundred eleven of this chapter and the schedules\nprescribed by the commissioner of taxation and finance pursuant to such\nsubdivision, and shall be based on the average price per gallon\n(including all federal and state and any local taxes included in such\nprice or imposed on the use or consumption of such fuels but determined\nwithout the inclusion of any state and local sales tax on receipts from\nsales of such fuels) paid by the carrier during the return period for\nall motor fuel and diesel motor fuel purchased for use in its operations\neither within or without this state. Provided, however, if the\ncommissioner shall determine that the records of any carrier are\ninadequate or incomplete for such a determination of average price, the\nprice for motor fuel and diesel motor fuel purchased by such carrier\nshall be deemed to be the prevailing price for motor fuel and diesel\nmotor fuel, as established by the commissioner each calendar quarter\npursuant to this section, applicable to the return period. Each calendar\nquarter, the commissioner shall for each calendar quarter establish a\nprevailing price for motor fuel and diesel motor fuel based on the\nprices being charged on any given day during the first fifteen days of\nthe previous calendar quarter at a minimum of ten selected truck stops\nwidely scattered throughout the state. For any return period, a carrier\nmay elect to use the prevailing price per gallon so established by the\ncommissioner. Such tax shall be computed by multiplying such composite\nrate by the amount of motor fuel or diesel motor fuel, as the case may\nbe, used by a carrier in its operations within this state during each\ncalendar quarter or, where the commissioner has required or permitted a\nreturn to be based upon a different period, during such other period.\nThe amou
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