522 - Licenses.

NY Tax L § 522 (2019) (N/A)
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(b) Prohibited activity. Except as provided in this article, no person shall operate a qualified motor vehicle on the public highways of this state without the license and decals for such qualified motor vehicles under this section or, if the commissioner enters into a cooperative agreement pursuant to section five hundred twenty-eight of this article, the license and decal authorizing such operation pursuant to such agreement.

(c) Denial, suspension and revocation. The commissioner, for cause, may deny a license and suspend or revoke any license issued under this section, after an opportunity for a hearing has been afforded the carrier; provided, however, that a license may be denied or it may be suspended or revoked for failure to file a return as required pursuant to this article or for nonpayment of moneys due under this article prior to a hearing. A violation of any of the provisions of this article or article twenty-one of this chapter or of any rule or regulation of the commissioner promulgated under this article or such article twenty-one shall constitute sufficient cause for the denial, suspension or revocation of a license. In addition, if the commissioner enters into a cooperative agreement with other jurisdictions pursuant to section five hundred twenty-eight of this article, the commissioner may deny an application for license where a license previously issued to the applicant is under suspension or revocation by any member jurisdiction and a license may be revoked or suspended for failure to comply with such agreement. A denial, revocation or suspension of a license shall be final unless the applicant or licensee shall, within thirty days after the giving of notice of such denial, revocation or suspension, petition the division of tax appeals for a hearing in accordance with article forty of this chapter. If the commissioner enters into a cooperative agreement pursuant to such section five hundred twenty-eight, notice of a hearing shall be given and a hearing held within any time restrictions prescribed in such agreement.

(d) Trip permits. In lieu of the license and decal provided for in subdivision (a) of this section, any carrier, except as hereinafter limited, may apply to the commissioner for a trip permit for any qualified motor vehicle to be operated by him on the public highways of this state. Application for the trip permit shall be made on a form prescribed by the commissioner and shall contain such information as the commissioner shall require. The application shall be accompanied by a fee of twenty-five dollars for each qualified motor vehicle. Each trip permit shall be valid for a period of seventy-two hours from the time of its issuance. The issuance of a trip permit for a qualified motor vehicle shall exempt the carrier from the requirement of filing returns and payment of the taxes imposed by this article and section three hundred one-h of this chapter on the operation of such qualified motor vehicle for the effective period of the permit but no refund application may be filed on account of trip permit applications. Provided, however, that in order for any person liable for the tax to claim such exemption, such person must retain a copy of the trip permit in his records for the complete period of time required by section five hundred seven of this chapter. A carrier may not apply for more than ten trip permits under this section during a single calendar year.

(e) Motor vehicle registration. If the license covering any qualified motor vehicle has been suspended or revoked under this section, the department of motor vehicles shall not thereafter reregister the qualified motor vehicle or transfer the registration of ownership thereof upon the records of the department until there is furnished to such department a certificate issued by the commissioner to the effect that the carrier has fully complied with the provisions of this article. On and after the date tax is first imposed by this article, the department of motor vehicles shall not reregister or transfer the registered ownership of any qualified motor vehicle covered by a license under this article until there is furnished to it a certificate of tax clearance issued by the commissioner. Such certificate shall be issued after the payment of all monies known to be due under this article or after the payment of any such amount is secured to the satisfaction of the commissioner.

(f) Construction regarding vehicle and traffic law. Nothing herein contained shall be construed as authorizing motor vehicle weight limits in excess of those permitted by the vehicle and traffic law.