New York Statutes

§ 508 — Responsibility of owner

New York·Law TAX Tax·Art. 21 Highway Use Tax
§ 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

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