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N.Y. TAX Law § 508

This is the official text of N.Y. TAX Law § 508, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Responsibility of owner

Official statutory text

§ 508. Responsibility of owner. In those instances where the carrier\nis not the owner of the vehicular unit, the owner may file the return\nand maintain the record required by section five hundred five and five\nhundred seven, and shall be jointly and severally liable with the\ncarrier for the payment of tax required under section five hundred six.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.