New York Laws
TAX - Tax
Article 21-A - Tax on Fuel Use

521 - Definitions. - (a) "Person" shall include an individual, co-partner, society, association, corporation,...

522 - Licenses. - (b) Prohibited activity. Except as provided in this article, no...

523 - Fuel Use Tax. - (b) Rate of tax. The tax imposed by this section...

524 - Credits and Refunds. - (b) Transition. Every carrier subject to the tax imposed by...

525 - Exemptions. - (1) Which is a road roller, tractor crane, truck crane,...

526 - Returns and Payment of Tax. - (b) Payment of tax. At the time of filing a...

527 - Interest and Penalty. - (b) Penalty. Any person failing to file a return or...

528 - Procedure, Administration and Disposition of Revenues. - (b) Cooperative agreements. Notwithstanding any inconsistent provision of law, the...