New York Consolidated Laws, Tax Law - TAX § 503. Imposition of tax

1. In addition to any other tax or fee imposed by law, there is hereby levied and imposed a highway use tax for the privilege of operating any vehicular unit upon the public highways of this state and for the purpose of recompensing the state for the public expenditures incurred by reason of the operations of such vehicular units on the public highways of this state.  Such tax shall be upon the carrier except that where the carrier is not the owner of such vehicular unit, the tax shall be a joint and several liability upon both.  Such tax shall be based upon the gross weight of each motor vehicle and the number of miles it is operated on the public highways in this state except as hereinafter provided.

2. In lieu of basing the tax on the gross weight and mileage of each vehicular unit consisting of a combination of motor vehicle and trailer operated as a unit, any carrier operating more than one such vehicular unit may elect in his return to base the tax on (i) the gross weight of its heaviest laden motor vehicle and the number of laden miles all of its motor vehicles are operated on the public highways of this state under such condition by the tax rate entitled “laden miles” set forth in paragraph (b) of subdivision one of this section plus (ii) the unloaded weight of its heaviest unladen tractor, if the vehicular unit is propelled by a tractor and in all other cases, by the combined unloaded weight of the motor vehicle plus the unloaded weight of the heaviest trailer, semi-trailer, dolly or other device to be drawn by such motor vehicle (determined in a manner similar to the method for determining the unloaded weight of a motor vehicle) and the number of unladen miles all of its motor vehicles are operated on the public highways of this state under such conditions by the tax rate entitled “unladen miles” set forth in paragraph (c) of subdivision one of this section for the tractor or truck, as the case may be.  Provided, however, when an unloaded tractor is being operated alone, the carrier in lieu of the computation required by clause (ii) of this subdivision for such mileage shall compute the tax for the mileage operated under such conditions by multiplying the appropriate tax rate for trucks set forth in such paragraph determined at the unloaded weight of the tractor.  Such election may be made with respect to each return filed by a carrier and shall apply to all such motor vehicles required to be included in a return of the carrier during the taxable period covered thereby.  Such election shall be irrevocable with respect to the taxable period for which the return is filed.

3. In lieu of computing the tax on the basis provided in the preceding subdivisions, any carrier may elect to compute the tax on the basis of the unloaded weight of each motor vehicle and the number of miles it is operated on the public highways in this state.  The tax computed for each such motor vehicle shall be computed by multiplying the number of miles operated on the public highways in this state by the appropriate tax rate in the following tables:

Such election may be made by the carrier only on the first return required to be filed by him in any calendar year and shall apply to all motor vehicles required to be included therein.  Such election shall be irrevocable with respect to the taxable period for which such return is filed and all subsequent returns covering operations during any part of the calendar year in which such election is made.