§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by
sections five hundred three and five hundred three-a of this article,
and in addition to any other tax or fee imposed by law, there is hereby
imposed on and after July first, nineteen hundred ninety a supplemental
tax, for the privilege of operating any vehicular unit upon the public
highways of this state and 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, equal to the tax
imposed by section five hundred three of this article.

2. The provisions concerning returns under section five hundred five
of this article shall be applicable to this section. The supplemental
tax imposed by this section shall be payable to the commissioner of
taxation and finance in full at the time the return is required to be
filed.

3. Except as otherwise provided in this section, all of the provisions
of this article applicable to the tax imposed by section five hundred
three of this article shall apply with respect to the supplemental tax
imposed by this section to the same extent as if it were imposed by such
section five hundred three, insofar as such provisions can be made
applicable to the supplemental tax imposed by this section, with such
modification as may be necessary to adapt such provisions to the
supplemental tax imposed by this section.

4. The provisions of this section shall not apply to (i) any vehicular
unit used almost exclusively to transport boltwood, logs, pulpwood or
woodchips, and (ii) any vehicular unit used almost exclusively to
transport raw, unprocessed milk in bulk, provided, however, the
provisions of clauses (i) and (ii) of this subdivision shall not apply
to any carrier or owner which operates more than three such vehicular
units.

5. Notwithstanding any other provision of this article, commencing
January first, nineteen hundred ninety-nine and ending March
thirty-first, two thousand one, the supplemental tax imposed on the
privilege of operating any motor vehicle unit shall be fifty percent of
the tax imposed by section five hundred three of this article and
commencing April first, two thousand one, the supplemental tax imposed
on the privilege of operating any motor vehicle unit shall be forty
percent of the tax imposed by section five hundred three of this
article.