Legislation
SECTION 503
Imposition of tax
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 503. Imposition of tax. 1. In addition to any other tax or fee
imposed by law, there is hereby levied and imposed a highway use tax for
the privilege of operating any vehicular unit upon the public highways
of this state and for the purpose of recompensing the state for the
public expenditures incurred by reason of the operations of such
vehicular units on the public highways of this state. Such tax shall be
upon the carrier except that where the carrier is not the owner of such
vehicular unit, the tax shall be a joint and several liability upon
both. Such tax shall be based upon the gross weight of each motor
vehicle and the number of miles it is operated on the public highways in
this state except as hereinafter provided.
(a) The tax for each such motor vehicle shall be computed by
multiplying the number of miles operated on the public highways in this
state by the appropriate tax rate as it appears in the gross weight
method table entitled "laden miles" set forth in paragraph (b) of this
subdivision for the gross weight of the motor vehicle.
(b)
Gross Weight Method
Laden Miles
Gross Weight of Vehicle Tax Rate
(in mills)
1. 18,001 to 20,000 inclusive 6.0
2. 20,001 to 22,000 inclusive 7.0
3. 22,001 to 24,000 inclusive 8.0
4. 24,001 to 26,000 inclusive 9.0
5. 26,001 to 28,000 inclusive 9.5
6. 28,001 to 30,000 inclusive 10.0
7. 30,001 to 32,000 inclusive 10.5
8. 32,001 to 34,000 inclusive 11.0
9 34,001 to 36,000 inclusive 11.5
10. 36,001 to 38,000 inclusive 12.0
11. 38,001 to 40,000 inclusive 12.5
12. 40,001 to 42,000 inclusive 13.0
13. 42,001 to 44,000 inclusive 14.0
14. 44,001 to 46,000 inclusive 15.0
15. 46,001 to 48,000 inclusive 16.0
16. 48,001 to 50,000 inclusive 17.0
17. 50,001 to 52,000 inclusive 18.0
18. 52,001 to 54,000 inclusive 19.0
19. 54,001 to 56,000 inclusive 20.0
20. 56,001 to 58,000 inclusive 21.0
21. 58,001 to 60,000 inclusive 22.0
22. 60,001 to 62,000 inclusive 23.0
23. 62,001 to 64,000 inclusive 24.0
24. 64,001 to 66,000 inclusive 25.5
25. 66,001 to 68,000 inclusive 27.0
26. 68,001 to 70,000 inclusive 28.5
27. 70,001 to 72,000 inclusive 30.0
28. 72,001 to 74,000 inclusive 32.5
29. 74,001 to 76,000 inclusive 35.0
30. 76,001 and over add two mills per ton
and fraction thereof
(c) Provided, however, when a motor vehicle is operated without any
load or cargo, either alone or when it is drawing an unloaded trailer,
semi-trailer, dolly or other device, the carrier shall in lieu of
computing the tax by the gross weight method table entitled "laden
miles" compute the tax by multiplying the number of miles operated under
such conditions by the appropriate tax rate entitled "unladen miles" for
tractors set forth in this paragraph, if the vehicular unit is propelled
by a tractor, and by the appropriate tax rate entitled "unladen miles"
for trucks set forth in this paragraph, if the vehicular unit is
propelled by a truck. Such tax rate shall be determined by the unloaded
weight of the tractor if the motor vehicle is a tractor and, in all
other cases, by the combined unloaded weight of any such motor vehicle
plus the unloaded weight of the heaviest trailer, semi-trailer, dolly or
other device to be drawn by such motor vehicle (determined in a manner
similar to the methods for determining the unloaded weight of a motor
vehicle) when the motor vehicle is operated under such conditions.
Provided further, however, when an unloaded tractor is being operated
alone, the carrier shall compute the tax by multiplying the mileage
operated under such conditions by the appropriate tax rate for trucks
set forth in this paragraph determined at the unloaded weight of the
tractor.
Gross Weight Method
Unladen Miles
Tractors
Tax Rate
Unloaded Weight (in mills)
1. 7,001 to 8,500 inclusive 6.0
2. 8,501 to 10,000 inclusive 7.0
3. 10,001 to 12,000 inclusive 8.0
4. 12,001 to 14,000 inclusive 9.0
5. 14,001 to 16,000 inclusive 9.5
6. 16,001 to 18,000 inclusive 10.0
7. 18,001 and over add five tenths of
a mill per ton and
fraction thereof
Trucks
Tax Rate
Unloaded Weight (in mills)
1. 18,001 to 20,000 inclusive 6.0
2. 20,001 to 22,000 inclusive 7.0
3. 22,001 to 24,000 inclusive 8.0
4. 24,001 to 26,000 inclusive 9.0
5. 26,001 to 28,000 inclusive 9.5
6. 28,001 to 30,000 inclusive 10.0
7. 30,001 and over add five tenths of
a mill per ton and
fraction thereof
(d) Provided, however, for purposes of determining the applicable
rates of tax under this subdivision, for those miles when a truck does
not draw a trailer, semi-trailer, dolly or other device, the gross
weight and unloaded weight of the truck shall be determined without
regard to the weight of any trailer, semi-trailer, dolly or other device
drawn at other times by the truck or the weight of any load carried by
any such trailer, semi-trailer, dolly or other device.
2. In lieu of basing the tax on the gross weight and mileage of each
vehicular unit consisting of a combination of motor vehicle and trailer
operated as a unit, any carrier operating more than one such vehicular
unit may elect in his return to base the tax on (i) the gross weight of
its heaviest laden motor vehicle and the number of laden miles all of
its motor vehicles are operated on the public highways of this state
under such condition by the tax rate entitled "laden miles" set forth in
paragraph (b) of subdivision one of this section plus (ii) the unloaded
weight of its heaviest unladen tractor, if the vehicular unit is
propelled by a tractor and in all other cases, by the combined unloaded
weight of the motor vehicle plus the unloaded weight of the heaviest
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) and the number of unladen miles
all of its motor vehicles are operated on the public highways of this
state under such conditions by the tax rate entitled "unladen miles" set
forth in paragraph (c) of subdivision one of this section for the
tractor or truck, as the case may be. Provided, however, when an
unloaded tractor is being operated alone, the carrier in lieu of the
computation required by clause (ii) of this subdivision for such mileage
shall compute the tax for the mileage operated under such conditions by
multiplying the appropriate tax rate for trucks set forth in such
paragraph determined at the unloaded weight of the tractor. Such
election may be made with respect to each return filed by a carrier and
shall apply to all such motor vehicles required to be included in a
return of the carrier during the taxable period covered thereby. Such
election shall be irrevocable with respect to the taxable period for
which the return is filed.
3. In lieu of computing the tax on the basis provided in the preceding
subdivisions, any carrier may elect to compute the tax on the basis of
the unloaded weight of each motor vehicle and the number of miles it is
operated on the public highways in this state. The tax computed for each
such motor vehicle shall be computed by multiplying the number of miles
operated on the public highways in this state by the appropriate tax
rate in the following tables:
Tax Rate
Unloaded Weight of Truck (in mills)
1. 8,00l to 9,000 inclusive 4
2. 9,001 to 10,000 inclusive 5
3. 10,001 to 11,000 inclusive 7
4. 11,001 to 12,000 inclusive 8
5. 12,001 to 13,000 inclusive 9
6. 13,001 to 14,000 inclusive 10
7. 14,001 to 15,000 inclusive 11
8. 15,001 to 17,500 inclusive 12
9. 17,501 to 20,000 inclusive 14
10. 20,001 to 22,500 inclusive 18
11. 22,501 to 25,000 inclusive 22
12. 25,001 and over 27
Unloaded Weight of Tractor
1. 4,001 to 5,500 inclusive 6
2. 5,501 to 7,000 inclusive 10
3. 7,001 to 8,500 inclusive 14
4. 8,501 to 10,000 inclusive 18
5. 10,001 to 12,000 inclusive 25
6. 12,001 and over 33
Such election may be made by the carrier only on the first return
required to be filed by him in any calendar year and shall apply to all
motor vehicles required to be included therein. Such election shall be
irrevocable with respect to the taxable period for which such return is
filed and all subsequent returns covering operations during any part of
the calendar year in which such election is made.
imposed by law, there is hereby levied and imposed a highway use tax for
the privilege of operating any vehicular unit upon the public highways
of this state and for the purpose of recompensing the state for the
public expenditures incurred by reason of the operations of such
vehicular units on the public highways of this state. Such tax shall be
upon the carrier except that where the carrier is not the owner of such
vehicular unit, the tax shall be a joint and several liability upon
both. Such tax shall be based upon the gross weight of each motor
vehicle and the number of miles it is operated on the public highways in
this state except as hereinafter provided.
(a) The tax for each such motor vehicle shall be computed by
multiplying the number of miles operated on the public highways in this
state by the appropriate tax rate as it appears in the gross weight
method table entitled "laden miles" set forth in paragraph (b) of this
subdivision for the gross weight of the motor vehicle.
(b)
Gross Weight Method
Laden Miles
Gross Weight of Vehicle Tax Rate
(in mills)
1. 18,001 to 20,000 inclusive 6.0
2. 20,001 to 22,000 inclusive 7.0
3. 22,001 to 24,000 inclusive 8.0
4. 24,001 to 26,000 inclusive 9.0
5. 26,001 to 28,000 inclusive 9.5
6. 28,001 to 30,000 inclusive 10.0
7. 30,001 to 32,000 inclusive 10.5
8. 32,001 to 34,000 inclusive 11.0
9 34,001 to 36,000 inclusive 11.5
10. 36,001 to 38,000 inclusive 12.0
11. 38,001 to 40,000 inclusive 12.5
12. 40,001 to 42,000 inclusive 13.0
13. 42,001 to 44,000 inclusive 14.0
14. 44,001 to 46,000 inclusive 15.0
15. 46,001 to 48,000 inclusive 16.0
16. 48,001 to 50,000 inclusive 17.0
17. 50,001 to 52,000 inclusive 18.0
18. 52,001 to 54,000 inclusive 19.0
19. 54,001 to 56,000 inclusive 20.0
20. 56,001 to 58,000 inclusive 21.0
21. 58,001 to 60,000 inclusive 22.0
22. 60,001 to 62,000 inclusive 23.0
23. 62,001 to 64,000 inclusive 24.0
24. 64,001 to 66,000 inclusive 25.5
25. 66,001 to 68,000 inclusive 27.0
26. 68,001 to 70,000 inclusive 28.5
27. 70,001 to 72,000 inclusive 30.0
28. 72,001 to 74,000 inclusive 32.5
29. 74,001 to 76,000 inclusive 35.0
30. 76,001 and over add two mills per ton
and fraction thereof
(c) Provided, however, when a motor vehicle is operated without any
load or cargo, either alone or when it is drawing an unloaded trailer,
semi-trailer, dolly or other device, the carrier shall in lieu of
computing the tax by the gross weight method table entitled "laden
miles" compute the tax by multiplying the number of miles operated under
such conditions by the appropriate tax rate entitled "unladen miles" for
tractors set forth in this paragraph, if the vehicular unit is propelled
by a tractor, and by the appropriate tax rate entitled "unladen miles"
for trucks set forth in this paragraph, if the vehicular unit is
propelled by a truck. Such tax rate shall be determined by the unloaded
weight of the tractor if the motor vehicle is a tractor and, in all
other cases, by the combined unloaded weight of any such motor vehicle
plus the unloaded weight of the heaviest trailer, semi-trailer, dolly or
other device to be drawn by such motor vehicle (determined in a manner
similar to the methods for determining the unloaded weight of a motor
vehicle) when the motor vehicle is operated under such conditions.
Provided further, however, when an unloaded tractor is being operated
alone, the carrier shall compute the tax by multiplying the mileage
operated under such conditions by the appropriate tax rate for trucks
set forth in this paragraph determined at the unloaded weight of the
tractor.
Gross Weight Method
Unladen Miles
Tractors
Tax Rate
Unloaded Weight (in mills)
1. 7,001 to 8,500 inclusive 6.0
2. 8,501 to 10,000 inclusive 7.0
3. 10,001 to 12,000 inclusive 8.0
4. 12,001 to 14,000 inclusive 9.0
5. 14,001 to 16,000 inclusive 9.5
6. 16,001 to 18,000 inclusive 10.0
7. 18,001 and over add five tenths of
a mill per ton and
fraction thereof
Trucks
Tax Rate
Unloaded Weight (in mills)
1. 18,001 to 20,000 inclusive 6.0
2. 20,001 to 22,000 inclusive 7.0
3. 22,001 to 24,000 inclusive 8.0
4. 24,001 to 26,000 inclusive 9.0
5. 26,001 to 28,000 inclusive 9.5
6. 28,001 to 30,000 inclusive 10.0
7. 30,001 and over add five tenths of
a mill per ton and
fraction thereof
(d) Provided, however, for purposes of determining the applicable
rates of tax under this subdivision, for those miles when a truck does
not draw a trailer, semi-trailer, dolly or other device, the gross
weight and unloaded weight of the truck shall be determined without
regard to the weight of any trailer, semi-trailer, dolly or other device
drawn at other times by the truck or the weight of any load carried by
any such trailer, semi-trailer, dolly or other device.
2. In lieu of basing the tax on the gross weight and mileage of each
vehicular unit consisting of a combination of motor vehicle and trailer
operated as a unit, any carrier operating more than one such vehicular
unit may elect in his return to base the tax on (i) the gross weight of
its heaviest laden motor vehicle and the number of laden miles all of
its motor vehicles are operated on the public highways of this state
under such condition by the tax rate entitled "laden miles" set forth in
paragraph (b) of subdivision one of this section plus (ii) the unloaded
weight of its heaviest unladen tractor, if the vehicular unit is
propelled by a tractor and in all other cases, by the combined unloaded
weight of the motor vehicle plus the unloaded weight of the heaviest
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) and the number of unladen miles
all of its motor vehicles are operated on the public highways of this
state under such conditions by the tax rate entitled "unladen miles" set
forth in paragraph (c) of subdivision one of this section for the
tractor or truck, as the case may be. Provided, however, when an
unloaded tractor is being operated alone, the carrier in lieu of the
computation required by clause (ii) of this subdivision for such mileage
shall compute the tax for the mileage operated under such conditions by
multiplying the appropriate tax rate for trucks set forth in such
paragraph determined at the unloaded weight of the tractor. Such
election may be made with respect to each return filed by a carrier and
shall apply to all such motor vehicles required to be included in a
return of the carrier during the taxable period covered thereby. Such
election shall be irrevocable with respect to the taxable period for
which the return is filed.
3. In lieu of computing the tax on the basis provided in the preceding
subdivisions, any carrier may elect to compute the tax on the basis of
the unloaded weight of each motor vehicle and the number of miles it is
operated on the public highways in this state. The tax computed for each
such motor vehicle shall be computed by multiplying the number of miles
operated on the public highways in this state by the appropriate tax
rate in the following tables:
Tax Rate
Unloaded Weight of Truck (in mills)
1. 8,00l to 9,000 inclusive 4
2. 9,001 to 10,000 inclusive 5
3. 10,001 to 11,000 inclusive 7
4. 11,001 to 12,000 inclusive 8
5. 12,001 to 13,000 inclusive 9
6. 13,001 to 14,000 inclusive 10
7. 14,001 to 15,000 inclusive 11
8. 15,001 to 17,500 inclusive 12
9. 17,501 to 20,000 inclusive 14
10. 20,001 to 22,500 inclusive 18
11. 22,501 to 25,000 inclusive 22
12. 25,001 and over 27
Unloaded Weight of Tractor
1. 4,001 to 5,500 inclusive 6
2. 5,501 to 7,000 inclusive 10
3. 7,001 to 8,500 inclusive 14
4. 8,501 to 10,000 inclusive 18
5. 10,001 to 12,000 inclusive 25
6. 12,001 and over 33
Such election may be made by the carrier only on the first return
required to be filed by him in any calendar year and shall apply to all
motor vehicles required to be included therein. Such election shall be
irrevocable with respect to the taxable period for which such return is
filed and all subsequent returns covering operations during any part of
the calendar year in which such election is made.