N.Y. Comp. Codes R. & Regs. Tit. 20 § 491.4 - IFTA license and decals
Tax Law, §§ 522 and 528(b)
(a)
(1) A
carrier operating or intending to operate a qualified motor vehicle in New York
State and in one or more other IFTA jurisdictions must obtain an IFTA license
and decals for each qualified motor vehicle operated or to be operated by the
carrier on the public highways of New York State. The carrier must apply to its
base jurisdiction for an IFTA license and decals. Provided, however, a carrier
need not obtain an IFTA license and decals if the carrier obtains a trip permit
as provided in section
491.6 of
this Part. Where New York State is the base jurisdiction of a carrier (also
referred to herein as a New York-based carrier), the carrier must apply to the
department for an IFTA license and decals.
(2) A carrier that has multiple fleets based
in New York State and one or more other IFTA jurisdictions may elect to
consolidate its fleets in New York State for purposes of obtaining such
carrier's IFTA license and decals; provided New York State and such other
jurisdictions agree to such consolidation.
(3) An IFTA license and decals issued in
accordance with the provisions of article 21-A of the Tax Law and this section,
or in accordance with the laws of a carrier's base jurisdiction are separate
and distinct from the highway use permits and stickers issued in accordance
with the provisions of article 21 of such law and Article 1 of this
Subchapter.
(b)
(1) An application for a New York IFTA
license and decals must be made on the form prescribed by the department for
such purpose and must contain all of the information required
therein.
(2) An application for a
New York IFTA license and decals must be mailed to the department at the
address indicated in the application. The application must be accompanied by
the decal fee of four dollars per decal, paid by check or money order, made
payable, in United States funds, to the Commissioner of Taxation and Finance.
Two IFTA decals are required for each qualified motor vehicle in the carrier's
fleet. A carrier may request decals in excess of the number of qualified motor
vehicles in such carrier's fleet in order to have decals on hand for any
additional qualified motor vehicles added to such carrier's fleet. Provided,
however, the carrier must maintain adequate records to verify the uses of such
decals. Any unused IFTA decals are not refundable or convertible at the end of
the calendar year for which they are issued.
(c)
(1) The
department will review the information submitted by the carrier and will either
approve or deny the application. Such an application may be denied for a
violation of any of the provisions of article 21 or 21-A of the Tax Law or of
section 301-h of article 13-A of such law, or any rule or regulation adopted
pursuant thereto. In the event that the application for an IFTA license and
decals is denied, the decal fees will be returned to the carrier.
(2) Upon approval of the application, an IFTA
license and two decals for each qualified motor vehicle for which an IFTA
license and decals were requested in the application will be issued. The
license and decals are valid for the calendar year to which they relate and
must be renewed annually by renewal application.
(3) The IFTA license must be reproduced by
the licensee and a reproduction carried in each qualified motor vehicle to be
operated in New York State or any other IFTA jurisdiction. The original license
should be stored in a secure environment. The decals must be placed on the
exterior portion of both sides of the cab. In the case of transporters,
manufacturers, dealers, or drive-away operations, the decals need not be
permanently affixed, but may be temporarily displayed in a visible manner on
both sides of the cab.
(d)
(1) For
the calendar year 1996, an IFTA license and decals may be used on and after
January 1, 1996. Such license and decals must be used and displayed on and
after March 1, 1996. Carriers not displaying a valid IFTA license and decals
until March 1, 1996, must still maintain the proper credentials for traveling
in IFTA jurisdictions for the months of January and February, 1996.
(2) For calendar years beginning after
December 31, 1996, carriers renewing their IFTA licenses and decals may use
such IFTA credentials one month prior to the effective date shown on the
credentials. Further, in order to give ample opportunity for compliance with
the provisions of this section, an extension of time for the months of January
and February of the current calendar year is granted for the use and display of
the prior calendar year IFTA license and decals. Thus, during the period
December 1 of the calendar year prior to the current calendar year and through
the last day of February of the current calendar year, either the prior
calendar year or the current calendar year IFTA licenses and decals may
lawfully be used and displayed.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.