N.Y. TAX Law § 503-B

§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by\nsections five hundred three and five hundred three-a of this article,\nand in addition to any other tax or fee imposed by law, there is hereby\nimposed on and after July first, nineteen hundred ninety a supplemental\ntax, for the privilege of operating any vehicular unit upon the public\nhighways of this state and the purpose of recompensing the state for the\npublic expenditures incurred by reason of the operations of such\nvehicular units on the public highways of this state, equal to the tax\nimposed by section five hundred three of this article.\n 2. The provisions concerning returns under section five hundred five\nof this article shall be applicable to this section. The supplemental\ntax imposed by this section shall be payable to the commissioner of\ntaxation and finance in full at the time the return is required to be\nfiled.\n 3. Except as otherwise provided in this section, all of the provisions\nof this article applicable to the tax imposed by section five hundred\nthree of this article shall apply with respect to the supplemental tax\nimposed by this section to the same extent as if it were imposed by such\nsection five hundred three, insofar as such provisions can be made\napplicable to the supplemental tax imposed by this section, with such\nmodification as may be necessary to adapt such provisions to the\nsupplemental tax imposed by this section.\n 4. The provisions of this section shall not apply to (i) any vehicular\nunit used almost exclusively to transport boltwood, logs, pulpwood or\nwoodchips, and (ii) any vehicular unit used almost exclusively to\ntransport raw, unprocessed milk in bulk, provided, however, the\nprovisions of clauses (i) and (ii) of this subdivision shall not apply\nto any carrier or owner which operates more than three such vehicular\nunits.\n 5. Notwithstanding any other provision of this article, commencing\nJanuary first, nineteen hundred ninety-nine and ending March\nthirty-first, two thousand one, the supplemental tax imposed on the\nprivilege of operating any motor vehicle unit shall be fifty percent of\nthe tax imposed by section five hundred three of this article and\ncommencing April first, two thousand one, the supplemental tax imposed\non the privilege of operating any motor vehicle unit shall be forty\npercent of the tax imposed by section five hundred three of this\narticle.\n