(b) The relationship to such farmer as referenced in paragraph (a) of
this subdivision, shall include:
(i) members of a family, including spouses, ancestors, lineal
descendants, brothers and sisters (whether by the whole or half blood),
and entities related to such a family member as described in
subparagraphs (ii) through (iv) of this paragraph;
(ii) a shareholder and a corporation more than fifty percent of the
value of the outstanding stock of which is owned or controlled directly
or indirectly by such shareholder;
(iii) a partner and a partnership more than fifty percent of the
capital or profits interest in which is owned or controlled directly or
indirectly by such partner;
(iv) a beneficiary and a trust more than fifty percent of the
beneficial interest in which is owned or controlled directly or
indirectly by such beneficiary;
(v) two or more corporations, partnerships, associations, or trusts,
or any combination thereof, which are owned or controlled, either
directly or indirectly, by the same person, corporation or other entity,
or interests; and
(vi) a grantor of a trust and such trust.
4. Where the motor vehicle has a gross weight of eighteen thousand
pounds or less until such time as an election applicable to such motor
vehicle is filed to compute the tax under the method provided in
subdivision three of section five hundred three of this chapter.
5. Used exclusively in the transportation of household goods (as
defined by the commissioner of transportation of this state or the
interstate commerce commission) by a carrier under authority of the
commissioner of transportation of this state or of the interstate
commerce commission.
6. Owned and operated by any fire company or fire department as
defined in section three of the volunteer firefighters' benefit law.
Structure New York Laws