New York Statutes
§ 521 — Definitions
§ 521. Definitions. For purposes of this article, the following\ndefinitions shall apply unless a different meaning is clearly required:\n (a) "Person" shall include an individual, co-partner, society,\nassociation, corporation, joint stock company, lessee, and any\ncombinations of individuals; an executor, administrator, receiver,\ntrustee or other fiduciary.\n (b) Qualified motor vehicle.
(1)"Qualified motor vehicle" means a\nvehicle, other than a recreational vehicle, used, designed or maintained\nfor transportation of persons or property and:\n (i) Having two axles and a gross vehicle weight or registered gross\nvehicle weight exceeding twenty-six thousand pounds; or\n (ii) Having three or more axles regardless of weight; or\n (iii) Is used in combination, when the weigh
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Related
Owner-Operator Independent Drivers Ass'n v. Urbach
279 A.D.2d 171 (Appellate Division of the Supreme Court of New York, 2000)
Nearby Sections
8
§ 521
Definitions§ 522
Licenses§ 523
Fuel use tax§ 524
Credits and refunds§ 525
Exemptions§ 527
Interest and penalty