New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 491
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 491.1 - General license requirements
Source version current through Feb 15, 2026
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20 NYCRR 491.2 - Who should apply for licenses and decals
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20 NYCRR 491.3 - New York State fuel use tax license and decal
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20 NYCRR 491.4 - IFTA license and decals
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20 NYCRR 491.5 - Temporary permits
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20 NYCRR 491.6 - Trip permits
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20 NYCRR 491.7 - Corrected licenses
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20 NYCRR 491.8 - Surrender of licenses and decals and requisite destruction of decals
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