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N.Y. VAT Law § 391

This is the official text of N.Y. VAT Law § 391, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

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Rates of toll on motor vehicles

Official statutory text

§ 391. Rates of toll on motor vehicles. Where a different rate is not\notherwise prescribed or permitted by law, any person or corporation\nmaintaining a plank road, turnpike road or bridge and authorized, or\nwhich shall be hereafter authorized, to receive tolls for the passage of\nmotor vehicles over the same, may charge and receive for each and every\nmotor vehicle propelled by any power other than animal power, passing\nover the same, a toll rate not greater than the maximum rate allowed by\nlaw to be charged and received for the passage of a vehicle drawn over\nsuch road or bridge by two animals, provided that for such motor\nvehicles designed to carry only two persons the rate of toll charged or\nreceived shall not exceed the maximum rate allowed by law to be charged\nand received for the passage of a vehicle drawn over such road or\nbridge, without a load, by a single animal.\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.