Friday, January 4, 2013

New York Highway Use Tax Now Past Due

If you have not yet filed your 4th Quarter NY HUT return, you will want to do immediately.  You are subject to interest, penalties, or both if you did not file your 4th quarter highway use tax return on time or pay the proper amount of tax due on your return.

A certificate of registration may be denied, suspended, or revoked, without a hearing, for failure to file a highway use tax return or failure to pay any amount due under highway use tax. Any suspension of the highway use certificates of registration will remain in effect until you file the outstanding returns and pay the taxes due, or until the matter is otherwise resolved. The denial, suspension, or revocation of a certificate of registration for any motor vehicle shall automatically result in suspension or revocation of all certificates of registration issued to you.

If you fail to timely pay any fee, tax, penalty, or interest imposed by the highway use tax, your real and personal property becomes subject to a lien.

If you missed the renewal deadline of December 31, 2012, you will want to get your NY HUT certificate renewed today.  Any person who fails to obtain a certificate of registration or who operates a motor vehicle without a decal as required by the highway use tax law shall, after due notice and an opportunity for a hearing, be liable for a civil fine of $500 to $2,000 for a first violation, and be liable for a civil fine of $1,000 to $3,500 for a second or subsequent violation occurring within three years of a prior finding of violation.

Section 1815(a) of Article 37 of the Tax Law provides for a fine of $100 to $250 upon a first conviction for a violation of any provision of the highway use tax or the fuel use tax. Upon a second or subsequent conviction, the fine increases to $250 to $500, or the violator may be imprisoned for up to 10 days.

As a premier processing agency, Truck Services of North America can renew your NY HUT certificate of registration and file your 4rd Quarter highway use tax return for you.  TSNA takes the paperwork out of your way. For more details contact us at or call 803.386.0320.

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