Section 501. Definitions

As  used  in  this article:   1. "Person" shall
  include an individual, co-partner, limited liability  company,  society,
  association,   corporation,   joint   stock  company,  lessee,  and  any
  combinations  of  individuals;  an  executor,  administrator,  receiver,
  trustee or other fiduciary.
    2. (a) "Motor vehicle" shall include any automobile, truck, tractor or
  other self-propelled device, having a gross weight in excess of eighteen
  thousand  pounds,  or  any  truck having an unloaded weight in excess of
  eight thousand pounds, or any tractor,  having  an  unloaded  weight  in
  excess  of  four thousand pounds, which is used upon the public highways
  otherwise than upon fixed rails or tracks.
    (b) For purposes of section five hundred two of this article,  in  the
  case of an automotive fuel carrier, a "motor vehicle" shall, in addition
  to  every  motor  vehicle  defined in paragraph (a) of this subdivision,
  include any trailer, semi-trailer, dolly, or other device drawn  thereby
  having  a  gross  weight,  alone, or in combination with any other motor
  vehicle, trailer, semi-trailer, dolly or  other  device,  in  excess  of
  eighteen  thousand  pounds,  which  is  used  upon  the  public highways
  otherwise than upon fixed rails or tracks.
    (c) "Motor vehicle" shall not include, however, a road roller, tractor
  crane, truck crane, power shovel, road building machine, snow plow, road
  sweeper, sand spreader or well driller; nor shall it include an  omnibus
  except  for  purposes  of  the  additional  tax  imposed by section five
  hundred three-a of this article.
    3. "Vehicular unit" shall mean a motor vehicle alone or in combination
  with any other motor vehicle, trailer,  semi-trailer,  dolly,  or  other
  device drawn thereby.
    4.  "Gross weight" shall mean the unloaded weight of the motor vehicle
  plus the  unloaded  weight  of  the  heaviest  motor  vehicle,  trailer,
  semi-trailer,  dolly  or  other device to be drawn by such motor vehicle
  (determined in a manner  similar  to  the  method  for  determining  the
  unloaded weight of a motor vehicle) plus the weight of the maximum load,
  exclusive  of  the weight of the driver and his helper, to be carried or
  drawn by such motor vehicle.
    5. "Carrier" shall  include  any  person  having  the  lawful  use  or
  control,  or  the  right  to the use or control of any vehicular unit in
  this state.
    6. "Public highway" shall include any public highway, street,  avenue,
  road,  public  place, public driveway or any other public way; provided,
  however, that the term "public highway" as used in sections five hundred
  three and five hundred three-b of this article  shall  not  include  any
  portion  of  the  thruway  for which a fee, rental or charge for the use
  thereof, has  been  made  by  the  thruway  authority  pursuant  to  the
  provisions of title nine of article two of the public authorities law.
    7.  "Unloaded  weight"  shall  mean  the  actual  weight  of the motor
  vehicle, which includes all equipment necessary for the  performance  of
  the  function  of  the vehicle as a vehicle, necessary for the safety of
  the vehicle, permanently attached to the vehicle, used  exclusively  for
  the  protection  of  the load carried by the vehicle or used exclusively
  for the loading or unloading of the vehicle.
    8. "Automotive  fuel  carrier"  shall  mean  any  carrier  engaged  in
  transporting automotive fuel.
    9. "Automotive fuel carriers manifest" shall mean a detailed record of
  all  automotive  fuel  transported  by  an automotive fuel carrier. Such
  manifest shall  contain  such  information  as  prescribed  by  the  tax
  commission  pursuant  to  rules  and  regulations, and shall include the
  location, name, and any license, registration or  permit  identification
  numbers  of  any  distributor, filling station or person from which such

  automotive fuel is transported and to  which  such  automotive  fuel  is
  delivered.  Such manifest shall include for each such location the total
  quantity of automotive fuel transported therefrom or  delivered  thereto
  and  any  taxes  paid  or  collected  thereon  pursuant to or authorized
  pursuant to this chapter. The term "distributor"  shall  have  the  same
  meaning  as  it  has  for  purposes of article twelve-A of this chapter,
  excluding persons who are not required pursuant to section  two  hundred
  eighty-two-a  to pay the tax imposed thereby. The term "filling station"
  shall mean any place, location  or  station  where  automotive  fuel  is
  offered  for  sale to a purchaser of such fuel, to be delivered directly
  to a vehicle propelled by any power other than muscular.
    10. "Automotive fuel" shall mean  diesel  motor  fuel  as  defined  in
  subdivision  fourteen  of section two hundred eighty-two of this chapter
  and motor fuel as defined in subdivision  two  of  section  two  hundred
  eighty-two of this chapter.