Terms Used In New York Laws > Tax > Article 21 - Highway Use Tax

• Automotive fuel: shall mean , solely for purposes of this article, diesel motor fuel as defined in subdivision fourteen of section two hundred eighty-two of this chapter and motor fuel as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 501
• Automotive fuel carrier: shall mean any carrier engaged in transporting automotive fuel. See N.Y. Tax Law 501
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Carrier: shall include any person having the lawful use or control, or the right to the use or control of any vehicular unit in this state. See N.Y. Tax Law 501
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Docket: A log containing brief entries of court proceedings.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Fiduciary: A trustee, executor, or administrator.
• filling station: shall mean any place, location or station where automotive fuel is offered for sale to a purchaser of such fuel, to be delivered directly to a vehicle propelled by any power other than muscular. See N.Y. Tax Law 501
• Fraud: Intentional deception resulting in injury to another.
• Grantor: The person who establishes a trust and places property into it.
• Gross weight: shall mean the unloaded weight of the motor vehicle plus the unloaded weight of the heaviest motor vehicle, trailer, semi-trailer, dolly or other device to be drawn by such motor vehicle (determined in a manner similar to the method for determining the unloaded weight of a motor vehicle) plus the weight of the maximum load, exclusive of the weight of the driver and his helper, to be carried or drawn by such motor vehicle. See N.Y. Tax Law 501
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Motor vehicle: shall include any automobile, truck, tractor or other self-propelled device, having a gross weight in excess of eighteen thousand pounds, or any truck having an unloaded weight in excess of eight thousand pounds, or any tractor, having an unloaded weight in excess of four thousand pounds, which is used upon the public highways otherwise than upon fixed rails or tracks. See N.Y. Tax Law 501
• Oath: A promise to tell the truth.
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: shall include an individual, co-partner, limited liability company, society, association, corporation, joint stock company, lessee, and any combinations of individuals; an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 501
• Personal property: All property that is not real property.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Public highway: shall include any public highway, street, avenue, road, public place, public driveway or any other public way; provided, however, that the term "public highway" as used in sections five hundred three and five hundred three-b of this Article of the thruway for which a fee, rental or charge for the use thereof, has been made by the thruway authority pursuant to the provisions of title nine of article two of the public authorities law. See N.Y. Tax Law 501
• Service of process: The service of writs or summonses to the appropriate party.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trustee: A person or institution holding and administering property in trust.
• Unloaded weight: shall mean the actual weight of the motor vehicle, which includes all equipment necessary for the performance of the function of the vehicle as a vehicle, necessary for the safety of the vehicle, permanently attached to the vehicle, used exclusively for the protection of the load carried by the vehicle or used exclusively for the loading or unloading of the vehicle. See N.Y. Tax Law 501
• Vehicular unit: shall mean a motor vehicle alone or in combination with any other motor vehicle, trailer, semi-trailer, dolly, or other device drawn thereby. See N.Y. Tax Law 501