(b) Payment of tax. At the time of filing a return, as required by this article, each carrier shall pay the tax imposed by this article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due, on the last day on which the return is required to be filed.
(c) Extensions. The commissioner may grant a reasonable extension of time for filing returns or paying the tax whenever good cause exists and may waive the filing of returns if a carrier is not subject to the tax imposed by this article for the period covered by the return.
(d) Leases. In those instances where the carrier is not the owner of the qualified motor vehicle, the owner may be licensed and file returns and maintain records pursuant to this article as prescribed by the commissioner or, if the commissioner enters into a cooperative agreement under section five hundred twenty-eight of this article, as prescribed in such agreement. In any event, where the carrier is not the owner of a qualified motor vehicle, the owner shall be jointly and severally liable with the carrier for payment of tax under this article with respect to such qualified motor vehicle.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
