N.Y. Comp. Codes R. & Regs. Tit. 20 § 491.6 - Trip permits
Tax Law, §§ 301-h(c), 522(d) and 528(b)
(a) Any carrier who occasionally operates a
qualified motor vehicle on the public highways of New York State that is
subject to the provisions of the fuel use tax, may apply to the department or a
permit service for a trip permit to satisfy the New York State fuel use tax and
IFTA requirements. A trip permit is valid for a period of 72 hours from the
time of its issuance. A trip permit issued in accordance with the provisions of
article 21-A of the Tax Law and this section is separate and distinct from the
highway use tax trip permit issued in accordance with the provisions of article
21 of such law and Article 1 of this Subchapter.
(b)
(1) An
application for a trip permit must be made on the form prescribed by the
department for such purpose and must contain all of the information required
therein. Such application must be accompanied by a permit fee of $25.00 made
payable by certified check or other guaranteed draft acceptable to the
department, in United States funds, made out to the Commissioner of Taxation
and Finance. When applying to the department, a complete application for a trip
permit, together with the proper fee, must be received by the department at
least 30 days prior to the 72-hour period for which such permit is to be in
effect. If an application or fee is not received by the department at least 30
days prior to such 72-hour period, the application may be denied and returned,
with the fee, to the carrier.
(2) A
carrier requiring the expeditious issuance of a trip permit
(i.e., less than 30 days prior to the period for which the
permit is required), may apply for such a permit through a permit service
authorized by the department to issue trip permits in its behalf. (See section
491.5 of this
Part for information pertaining to permit services.)
Notes
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