N.Y. Tax Law § 522 — Licenses

§ 522. Licenses. (a) License and decal required. Each carrier shall\napply to the commissioner for a fuel use license and a decal or decals\nfor each qualified motor vehicle operated or to be operated by it on the\npublic highways in this state. An original or renewal application shall\nbe made on a form prescribed by the commissioner and shall be\naccompanied by an application fee of four dollars for each decal\nrequired. Upon approval of the application, the commissioner shall issue\na license to the applicant and a decal or decals for each qualified\nmotor vehicle. The license shall be valid for the calendar year to which\nit relates and shall be renewed annually. The license shall be\nreproduced by the licensee and placed in each qualified motor vehicle to\nbe operated in this state and the decal or decals shall be affixed as\nprescribed by the commissioner. In the case of the loss, mutilation or\ndestruction of a license or the commissioner shall issue a duplicate\nlicense upon proof of facts and payment of a fee of two dollars or a new\ndecal upon proof of facts and payment of a fee of four dollars for each\ndecal. The fuel use license and any decals issued to a carrier shall not\nbe transferable.\n (b) Prohibited activity. Except as provided in this article, no person\nshall operate a qualified motor vehicle on the public highways of this\nstate without the license and decals for such qualified motor vehicles\nunder this section or, if the commissioner enters into a cooperative\nagreement pursuant to section five hundred twenty-eight of this article,\nthe license and decal authorizing such operation pursuant to such\nagreement.\n (c) Denial, suspension and revocation. The commissioner, for cause,\nmay deny a license and suspend or revoke any license issued under this\nsection, after an opportunity for a hearing has been afforded the\ncarrier; provided, however, that a license may be denied or it may be\nsuspended or revoked for failure to file a return as required pursuant\nto this article or for nonpayment of moneys due under this article prior\nto a hearing. A violation of any of the provisions of this article or\narticle twenty-one of this chapter or of any rule or regulation of the\ncommissioner promulgated under this article or such article twenty-one\nshall constitute sufficient cause for the denial, suspension or\nrevocation of a license. In addition, if the commissioner enters into a\ncooperative agreement with other jurisdictions pursuant to section five\nhundred twenty-eight of this article, the commissioner may deny an\napplication for license where a license previously issued to the\napplicant is under suspension or revocation by any member jurisdiction\nand a license may be revoked or suspended for failure to comply with\nsuch agreement. A denial, revocation or suspension of a license shall be\nfinal unless the applicant or licensee shall, within thirty days after\nthe giving of notice of such denial, revocation or suspension, petition\nthe division of tax appeals for a hearing in accordance with article\nforty of this chapter. If the commissioner enters into a cooperative\nagreement pursuant to such section five hundred twenty-eight, notice of\na hearing shall be given and a hearing held within any time restrictions\nprescribed in such agreement.\n (d) Trip permits. In lieu of the license and decal provided for in\nsubdivision (a) of this section, any carrier, except as hereinafter\nlimited, may apply to the commissioner for a trip permit for any\nqualified motor vehicle to be operated by him on the public highways of\nthis state. Application for the trip permit shall be made on a form\nprescribed by the commissioner and shall contain such information as the\ncommissioner shall require. The application shall be accompanied by a\nfee of twenty-five dollars for each qualified motor vehicle. Each trip\npermit shall be valid for a period of seventy-two hours from the time of\nits issuance. The issuance of a trip permit for a qualified motor\nvehicle shall exempt the carrier from the requirement of filing returns\nand payment of the taxes imposed by this article and section three\nhundred one-h of this chapter on the operation of such qualified motor\nvehicle for the effective period of the permit but no refund application\nmay be filed on account of trip permit applications. Provided, however,\nthat in order for any person liable for the tax to claim such exemption,\nsuch person must retain a copy of the trip permit in his records for the\ncomplete period of time required by section five hundred seven of this\nchapter. A carrier may not apply for more than ten trip permits under\nthis section during a single calendar year.\n (e) Motor vehicle registration. If the license covering any qualified\nmotor vehicle has been suspended or revoked under this section, the\ndepartment of motor vehicles shall not thereafter reregister the\nqualified motor vehicle or transfer the registration of ownership\nthereof upon the records of the department until there is furnished to\nsuch department a certificate issued by the commissioner to the effect\nthat the carrier has fully complied with the provisions of this article.\nOn and after the date tax is first imposed by this article, the\ndepartment of motor vehicles shall not reregister or transfer the\nregistered ownership of any qualified motor vehicle covered by a license\nunder this article until there is furnished to it a certificate of tax\nclearance issued by the commissioner. Such certificate shall be issued\nafter the payment of all monies known to be due under this article or\nafter the payment of any such amount is secured to the satisfaction of\nthe commissioner.\n (f) Construction regarding vehicle and traffic law. Nothing herein\ncontained shall be construed as authorizing motor vehicle weight limits\nin excess of those permitted by the vehicle and traffic law.\n