Carriers operating a commercial vehicle on New York public highways are subject to a New York Highway Use Tax Law.

This law requires that vehicles have a Highway Use Tax (HUT) decal indicating compliance with the law. Failing to have this decal creates a presumption that the vehicle is not in compliance with the law.

Violations of Section 1815 are punishable as follows:

• First conviction: Fine between $100 and $250
• Second and subsequent convictions: Fine between $250 and $500, or jail for up to 10 days

A driver may also be deemed to violate Section 1815 if the driver:

Operates a vehicle with a decal that been suspended or revoked or if the decal was issued for vehicle other than the one which it is affixed.

• Operated a vehicle with a an actual gross weight or unloaded weight above that listed for the on the HUT certificate.
• Fails to deliver to surrender the certificate of registration or decal.
• Fails to keep required records of operation.

For more information: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/hut/enforcement_provisions.htm