§ 521 Definitions
§ 522 Licenses
§ 523 Fuel use tax
§ 524 Credits and refunds
§ 525 Exemptions
§ 526 Returns and payment of tax
§ 527 Interest and penalty
§ 528 Procedure, administration and disposition of revenues

Terms Used In New York Laws > Tax > Article 21-A - Tax On Fuel Use

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Personal property: All property that is not real property.
  • Trustee: A person or institution holding and administering property in trust.