New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 508
Responsibility of owner
Official textnysenate.govlast amended
§ 508. Responsibility of owner. In those instances where the carrier is not the owner of the vehicular unit, the owner may file the return and maintain the record required by section five hundred five and five hundred seven, and shall be jointly and severally liable with the carrier for the payment of tax required under section five hundred six.
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In this article (20 sections)
- 501 · Definitions
- 502 · Highway use registration
- 502-A · Certificate of registration and decal fees
- 503 · Imposition of tax
- 503-A · Imposition of additional tax
- 503-B · Supplemental tax
- 504 · Exemptions
- 505 · Returns
- 506 · Payment of tax
- 507 · Records
- 508 · Responsibility of owner
- 509 · Powers of tax commission
- 510 · Determination of tax
- 511 · Proceedings to recover tax
- 512 · Penalties and interest
- 512-A · Admissibility of weigh slips
- 513 · Refunds
- 514 · Secrecy of returns
- 514-A · Mailing rules; holidays
- 515 · Disposition of revenues