N.Y. Tax Law Section 508
Responsibility of owner

501
Definitions 502
Highway use registration 502‑A
Certificate of registration and decal fees 503
Imposition of tax 503‑A
Imposition of additional tax 503‑B
Supplemental tax 504
Exemptions 505
Returns 506
Payment of tax 507
Records 508
Responsibility of owner 509
Powers of tax commission 510
Determination of tax 511
Proceedings to recover tax 512
Penalties and interest 512‑A
Admissibility of weigh slips 513
Refunds 514
Secrecy of returns 514‑A
Mailing rules 515
Disposition of revenues