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New York Consolidated Laws, Tax Law - TAX § 521. Definitions

Current as of January 01, 2026 | Updated by Findlaw Staff

For purposes of this article, the following definitions shall apply unless a different meaning is clearly required:

(a) “Person” shall include an individual, co-partner, society, association, corporation, joint stock company, lessee, and any combinations of individuals;  an executor, administrator, receiver, trustee or other fiduciary.

(b) Qualified motor vehicle.  (1) “Qualified motor vehicle” means a vehicle, other than a recreational vehicle, used, designed or maintained for transportation of persons or property and:

(i) Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds;  or

(ii) Having three or more axles regardless of weight;  or

(iii) Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds gross vehicle weight.

(2) “Recreational vehicle” means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by individuals.  In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.

(c) “Carrier” shall include any person having the lawful use or control, or the right to the use or control of any qualified motor vehicle in this state.

(d) “Public highway” shall include any public highway, street, avenue, road, public place, public driveway or any other public way.

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Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 521. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-521/

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