N.Y. Tax Law 508 – Responsibility of owner
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§ 508. Responsibility of owner. In those instances where the carrier is not the owner of the vehicular unit, the owner may file the return and maintain the record required by section five hundred five and five hundred seven, and shall be jointly and severally liable with the carrier for the payment of tax required under section five hundred six.
Terms Used In N.Y. Tax Law 508
- 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
- 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