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Department of Taxation and Finance

Highway use tax (HUT) renewal: 24th series

23rd series NYS Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registration (C of Rs) and decals expire December 31, 2021. Get ready now to make sure that you receive your decals in time to place them on your vehicles before January 1, 2022.

Before you renew

  1. Your account must be up to date before we can process your registration. Log in to your Business Online Services account to:
    • review your Account Summary for outstanding bills for any taxes we administer, and
    • file your delinquent HUT tax returns.
  2. Confirm the address we have on file for you; this is the address we will mail your decals to. If your address is incorrect, you may update it online:
    • Log in to your Business Online Services account.
    • Select the ≡ Services menu.
    • Select Business Change of Address.
  3. If you have an OSCAR account:
    • Select Request Vehicle List (HUT) to receive an email with a spreadsheet listing all your active C of Rs.
    • Review and update your vehicle information, as necessary. (You can update 30 vehicles per transaction.)

If you need further assistance, call the Miscellaneous Business Tax Center, Monday through Friday from 8:30 a.m. to 4:30 p.m. Select option 2 to speak with a highway use tax representative.

Beginning October 1, 2021

Renew your credentials and pay your renewal fees online with One Stop Credentialing and Registration (OSCAR). It’s fast, easy, and secure.

  1. Visit OSCAR.
  2. Select HUT Renewal from the Business Type drop-down.
  3. Enter your information in the USDOT #, NYS Tax ID #, and Password
  4. Select Log in if you already have an account, or Enroll Now if you don’t.
  5. If you have:
    • 300 or fewer vehicles, choose either:
      • Renew all HUT/AFC C of Rs to renew all your active current series permits, or
      • Select HUT/AFC C of Rs to renew specific permits.
    • more than 300 vehicles, choose either:

If you cannot renew electronically, call us to request Form TMT-1.2, Renewal Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registrations (C of R) and Decals – 24th Series.

Submit your renewal application by November 30, 2021, to ensure your decals arrive in time to place on your vehicles by January 1, 2022.

Fee schedule

You must pay $1.50 for each truck, tractor, or other self-propelled device, and for each trailer, semitrailer, dolly, or other device that transports automotive fuel. This fee is for the C of R and decal.

Resources

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