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                                          Department of Taxation and Finance
                                                                                                                                 MT-903-I
                                          Instructions for Form MT-903                                                                               (5/16)
                                          Highway Use Tax Return
                                                                                 Do not report mileage traveled on the toll-paid portion of the New York State 
 See our new highway use tax bulletins at www.tax.ny.gov. The bulletins          Thruway, or mileage traveled by buses or other exempt or excluded 
 provide information to help motor carriers operating in New York State          vehicles.
 comply with their highway use tax obligations.
                                                                                 Schedule 1 is used to calculate the tax due on all miles traveled 
                                                                                 in New York State (except those miles traveled on the toll-paid portion of the 
Who must file                                                                    Thruway). You must also exclude miles that should be included for tax 
You must file Form MT-903, Highway Use Tax Return, if you have been              calculation on Schedule 2.
issued a certificate of registration (certificate) or if you operate a motor 
vehicle (as defined in Tax Law Article 21) in New York State.                    Schedule 2 is used to calculate the tax due on the mileage of trucks and 
                                                                                 tractors that are used almost exclusively in the month to transport:
Form MT-903 is filed monthly, annually, or quarterly, based on the amount of     •  boltwood (short sections of logs, six feet long or less, to be sawed or cut, 
the previous full calendar year’s total highway use tax liability:               that are commonly used for specialized items, as in the case of the  
 Monthly  -  more than $4,000                                                    wood-turnery industry),
 Annually  -  $250 or less (with Tax Department approval)                        •   logs (unshaped timber over six feet long, ready for sawing, and 
 Quarterly  -  all others, including carriers not subject to tax in the          commonly used for making lumber),
                preceding calendar year
                                                                                 •  pulpwood (wood for pulp commonly used in making paper),
You may request a change of filing status based on your previous year’s          •  woodchips (small, usually thin, flat pieces of wood cut, struck, or flaked, 
liability. Submit your request to: NYS Tax Department, Miscellaneous Tax -       that are commonly used in making composition board and pulp) and
Highway Use, W A Harriman Campus, Albany NY 12227-0863. Be sure to 
include your taxpayer identification number with your request.                   •  raw, unprocessed milk in bulk.
                                                                                 Exclude miles traveled on the toll-paid portion of the Thruway. You may use 
Final return                                                                     this schedule only if you have three or fewer trucks or tractors that qualify. 
If you are permanently discontinuing your business for highway use tax           If you have more than three trucks or tractors that qualify, all mileage must 
purposes and filing a final return, write Final return on the top of the return, be included on Schedule 1.
and mail your HUT and/or AFC Certificates of Registration (Form TMT-7 
or TMT-7.1) and decals to: NYS Tax Department, HUT Registration Unit,            Almost exclusively means 90% or more of a motor vehicle’s monthly 
W A Harriman Campus, Albany, NY 12227-0863.                                      New York State laden miles, whether operated alone or in combination, are 
                                                                                 used for one of the purposes described. If you use a motor vehicle for more 
It is important that you contact us (see Need help?) to make sure there are      than 10% of the motor vehicle’s New York State laden miles during any 
no other delinquencies and/or bills associated with your tax account(s).         month for any other purpose, all mileage traveled in New York State (except 
Filing a final return does not cancel delinquencies or bills.                    the toll-paid Thruway mileage) must be reported on Schedule 1. The 
                                                                                 determination must be made on a monthly basis even if you file quarterly or 
Amended returns                                                                  annually. For example, if a truck is used almost exclusively for a Schedule 2 
If you need to file an amended return, use Form MT-903-MN (see Need              use one month, and is used only 50% of the time for a Schedule 2 use the 
help? ). When completing the return, be sure to enter the correct figures for    next month, you would have to include the truck on both schedules if you 
the period (not the difference between the figures previously reported and       were filing quarterly. You would, of course, divide the mileage according to 
the correct figures). Write Amended on the return and attach an explanation      the monthly use.
of the changes to the return.                                                    Laden miles are those traveled by a vehicle with a load or any part of a load.
Change of business information
If you only need to report an address change, the fastest and easiest            Methods for computing highway use tax
way is online. Visit our website (see Need help?) and select the option to       When you file your first return for the calendar year, you must choose one of 
change your address. You can also use Form DTF-96, Report of Address             the following methods to compute your tax:
Change for Business Tax Accounts, and attach it to your return. To change        •   gross weight method (straight line option or heaviest weight option), or
any other business tax account information (as well as your address), file       •  unloaded weight method.
Form DTF-95, Business Tax Account Update. If you need either form, or any 
other form, see Need help?.                                                      You must use this method in computing your tax for each return filed during 
                                                                                 the year. You may not change the method selected. The method must be 
When to file                                                                     used for all of your vehicles.
Form MT-903 is due by the last day of the month following the end of the         The method you choose should be based on your particular operations. 
reporting period. The Tax Department will use the postmark date as the           One method may be more economical or convenient for you.
filing date for returns and payments.                                            All weights should be reported in pounds.
Where to file                                                                    Note: Referenced Tables 1 through 10 are at the end of these instructions.
Mail Form MT-903 to:       NYS TAX DEPARTMENT
                           RPC - HUT                                             Gross weight method
                           PO BOX 15166                                          If you use the gross weight method, you must use it for every truck and 
                           ALBANY NY 12212-5166                                  tractor with a gross weight of more than 18,000 pounds operating on 
Private delivery services – See Publication 55, Designated Private               New York State public highways during the reporting period. (The gross 
Delivery Services.                                                               weight of a tow truck does not include the weight of any disabled vehicle it 
                                                                                 pulls.)
                                                                                 You may use either the straight line option or the heaviest weight option for 
General instructions                                                             any tax period of a calendar year in which you use the gross weight 
If you have had no activity in New York State for this period, mark an X in      method. You must use the same option for all trucks and tractors required to 
the appropriate box and enter 0 on line 3. Complete the certification box and    be included in the return. The election to use the heaviest weight option is 
follow the mailing instructions above.                                           irrevocable for any tax period in which it has been used.
Enter in the appropriate boxes on the front of the return the total taxable 
miles traveled in New York State for this period by all vehicles, and the total 
miles (including New York State Thruway miles) traveled in New York State 
for this period by all vehicles.
If highway use tax is due, you must first complete Schedule 1 or 
Schedule 2, or both, on the back of the form to calculate the amount of tax 
due.

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Page 2 of 4 MT-903-I (5/16)
Straight line option using the gross weight method unladen (enter the unloaded weight of the truck plus the unloaded weight of
the heaviest trailer drawn by the truck).
Schedule 1 Column M – Enter the total laden non-Thruway miles traveled in
Column A – List the current certificate number of each truck and each New York State by each vehicle listed in column J.
tractor you operated on New York State public highways during the reporting
period. List the motor vehicles in the following order: Column N – Determine the rate for each vehicle based on its gross weight
1. List all tractors with a gross weight of more than 18,000 pounds. Enter in column K using Table 6, Laden non-Thruway miles - Tractors and trucks.
the certificate number of a tractor twice if it operates in New York State Column P – Enter the total unladen non-Thruway miles traveled in
both with and without a trailer or other attached device. New York State by each vehicle listed in column J.
2. List all trucks with a gross weight, alone or in combination, of more than Column Q – Determine the rate for each vehicle based on its unloaded
18,000 pounds. Enter the certificate number of a truck twice if it operates weight entered in column L using Table 7, Unladen non-Thruway miles -
in New York State both with and without a trailer or other attached Tractors (with trailers), or Table 8, Unladen non-Thruway miles - Trucks
device, and if its gross weight, both alone and in combination, is more (alone or with trailers) - Tractors (without trailers).
than 18,000 pounds.
3. List tractors and trucks with a gross weight of more than 18,000 pounds Heaviest weight option using the gross weight method
on which you are paying the tax if certificates were issued to another
carrier. Identify this group by writing motor vehicles operated on Schedule 1
certificates of others. Column A – List the current certificate numbers of the trucks and tractors
Do not include on the list the following motor vehicles: with the heaviest gross weight and the trucks and tractors with the heaviest
unloaded weight that you operated on New York State public highways
1. Motor vehicles whose entire mileage is reported on Schedule 2. during the reporting period. In determining the heaviest gross weight or the
2. Motor vehicles that incurred no tax. Account for them by writing other heaviest unloaded weight, take into account only the trucks, tractors,
motor vehicles incurred no tax. trailers, and other attached devices that were operated on New York State
3. Motor vehicles for which the tax will be paid by others. Account for them public highways during the reporting period for which you are reporting and
by writing other motor vehicles will be reported by others. paying the taxes. Do not list motor vehicles whose entire mileage should be
reported on Schedule 2, and do not include mileage that should be
If you are listing a vehicle on both Schedule 1 and Schedule 2, be sure to included in Schedule 2.
allocate the mileage to the appropriate schedule, so you will not be taxed
twice or taxed at the wrong rate. List certificate numbers in the following order:
Column B – Enter the gross weight shown on the certificate for each 1. The truck with the heaviest gross weight (laden).
vehicle in column A except: 2. The tractor with the heaviest gross weight (laden).
– Enter 0for an unladen tractor that operated alone. 3. The truck with the heaviest unloaded weight, if different from 1.
– Enter the gross weight of a truck only, when operated without a trailer. 4. The unladen tractor in combination with the heaviest unloaded weight, if
The gross weight of a truck only is the heaviest weight at which the truck different from 2.
will be operating on New York State public highways when operated 5. The tractor with the heaviest unloaded weight when operated without
without a trailer. trailers.
Column C – Enter the unloaded weight shown on the certificate for each 6. The truck-trailer combination with the heaviest gross weight (unloaded
vehicle listed in column A, except a truck-trailer combination if both were weight of the truck plus the unloaded weight of the heaviest trailer or
unladen (enter the unloaded weight of the truck plus the unloaded weight of combination of trailers drawn by the truck, plus the heaviest load carried
the heaviest trailer drawn by the truck). or drawn).
Column D – Enter the total laden non-Thruway miles traveled in New York 7. If different from 6, the truck-trailer combination with the heaviest
State by each vehicle in column A. Include miles for excluded vehicles when unloaded weight (unloaded weight of the truck plus the unloaded weight
used in a non-excluded manner. of the heaviest trailer drawn by the truck).
Column E – Determine the rate for each vehicle based on its gross weight Column B – Enter the gross weight of the truck with the heaviest gross
in column B using Table 1, Laden non-Thruway miles - Tractors and trucks. weight (laden), the tractor with the heaviest gross weight (laden), and the
truck-trailer combination with the heaviest gross weight listed in column A.
Column G – Enter the total unladen non-Thruway miles traveled in
New York State by each vehicle listed in column A. Column C – Enter the unloaded weight of the truck with the heaviest
unloaded weight, the unladen tractor in combination with the heaviest
Column H – Determine the rate for each vehicle based on its unloaded unloaded weight, the tractor with the heaviest unloaded weight when
weight entered in column C using Table 2, Unladen non-Thruway miles - operated alone, and the truck-trailer combination with the heaviest
Tractors (with trailers), or Table 3, Unladen non-Thruway miles - Trucks unloaded weight listed in column A.
(alone or with trailers) - Tractors (without trailers).
Column D – Enter the total laden non-Thruway miles traveled in New York
Schedule 2 State by all vehicles in each category for which you made an entry in
column B.
Column J – List the current certificate numbers of motor vehicles used
almost exclusively in a month covered by this tax return to transport boltwood, Column E – Determine the rate for each category of vehicle based on the
logs, pulpwood, wood chips, or bulk raw milk on New York State public gross weight of the vehicle entered in column B using Table 1, Laden
highways, but only if you operated three or fewer such vehicles in the month. non-Thruway miles - Tractors and trucks.
– If a tractor operates in New York State both with and without a trailer or Column G – Enter the total unladen non-Thruway miles traveled in
other attached device, with a gross weight of more than 18,000 pounds, New York State by all vehicles in each category for which you made an
enter the certificate number of the tractor twice. entry in column C.
– If a truck operates in New York State both with and without a trailer Column H – Determine the rate for each category of vehicle based on the
or other attached device, and its gross weight, both alone and in unloaded weight entered in column C using Table 2, Unladen non-Thruway
combination, is more than 18,000 pounds, enter the certificate number of miles - Tractors (with trailers) or Table 3, Unladen non-Thruway miles -
the truck twice. Trucks (alone or with trailers) - Tractors (without trailers).
Column K – Enter the gross weight shown on the certificate for each
vehicle listed in column J except: Schedule 2
– Enter 0for an unladen tractor that operated alone. Column J – List the current certificate numbers of the trucks and
– Enter the gross weight of a truck only, when operated without a trailer. tractors with the heaviest gross weight and the trucks and tractors with the
The gross weight of a truck only is the heaviest weight at which the truck heaviest unloaded weight that were used almost exclusively in a month
will be operating on New York State public highways when operated covered by this tax return to transport boltwood, logs, pulpwood, wood
without a trailer. chips, or bulk raw milk on New York State public highways, but only if you
operated three or fewer such vehicles in the month. List the vehicles in the
Column L – Enter the unloaded weight shown on the certificate for each same order as for column A.
vehicle listed in column J, except a truck-trailer combination if both were

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MT-903-I (5/16) Page 3 of 4
Column K – Enter the gross weight shown on the certificate for each Column P – Enter the total non-Thruway miles traveled in New York State
vehicle listed in column J except: by each vehicle listed in column J.
– Enter 0for an unladen tractor that operated alone. Column Q – Determine the rate for each vehicle based on its unloaded
– Enter the gross weight of a truck only, when operated without a trailer. weight entered in column L using Table 9, Non-Thruway miles - Trucks, or
The gross weight of a truck only is the heaviest weight at which the truck Table 10, Non-Thruway miles - Tractors.
will be operating on New York State public highways when operated
without a trailer. Line instructions
Column L – Enter the unloaded weight shown on the certificate for each Line 1a – Enter the amount of total tax from Schedule 1, line 14.
vehicle listed in column J, except a truck-trailer combination if both were
unladen (enter the unloaded weight of the truck plus the unloaded weight of Line 1b – Enter the amount of total tax from Schedule 2, line 22.
the heaviest trailer drawn by the truck). Line 2 – Enter the amount of any prior highway use tax overpayments. Do
Column M – Enter the total laden non-Thruway miles traveled in not enter more than the amount on line 1c. You may apply any unused
New York State by all vehicles in each category listed in column J. portion of prior highway use tax overpayments against any highway use
tax, penalty, or interest that may be due within four years from the date of
Column N – Determine the rate for each category of vehicle based on its the overpayment. For a refund of highway use tax overpayments, file
gross weight in column K using Table 6, Laden non-Thruway miles - Form DTF-406, Claim for Highway Use Tax (HUT) Refund, separately.
Tractors and trucks.
Lines 4 and 5 – If you are filing your return late or not paying the full
Column P – Enter the total unladen non-Thruway miles traveled in amount due, you owe interest and penalty. Interest rates are adjusted
New York State by each category of vehicle listed in column J. quarterly and compounded daily. You can estimate your penalty and interest
by visiting our website and selecting Online Services, or you may call and we
Column Q – Determine the rate for each category of vehicle based on the will compute the penalty and interest for you (see Need help? below). Enter
unloaded weight entered in column L using Table 7, Unladen the penalty amount on line 4 and the interest amount on line 5.
non-Thruway miles - Tractors (with trailers), or Table 8, Unladen non-Thruway
miles - Trucks (alone or with trailers) - Tractors (without trailers).
Certification
Unloaded weight method Sign and date the return and enter your official title and telephone number.
Only the taxpayer or an authorized agent may sign the return.
If you elect the unloaded weight method, you must use it for every truck
having an unloaded weight of over 8,000 pounds and every tractor having If anyone other than an employee, owner, partner, or officer of the business
an unloaded weight of over 4,000 pounds operating on New York State is paid to prepare the return, see Paid preparer's responsibilities below.
public highways during the reporting period. Refer to General instructions
for completing Schedules 1 and 2 . Paid preparer’s responsibilities – Under the law, all paid preparers must
sign and complete the paid preparer section of the form. Paid preparers
may be subject to civil and/or criminal sanctions if they fail to complete this
Schedule 1 section in full.
Column A – List the current certificate number of each truck and tractor you
operated on New York State public highways during the reporting period in When completing this section, enter your New York tax preparer registration
the following order: identification number (NYTPRIN) if you are required to have one. If you
are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box
1. Trucks for which you hold certificates. one of the specified 2-digit codes listed below that indicates why you are
2. Tractors for which you hold certificates. exempt from the registration requirement. You must enter a NYTPRIN or an
3. Trucks or tractors on which you are paying the tax if certificates were exclusion code. Also, you must enter your federal preparer tax identification
issued to another carrier. Identify this group by writing motor vehicles number (PTIN) if you have one; if not, you must enter your social security
operated on certificates of others. number.
Do not include on the list the following motor vehicles:
1. Motor vehicles whose entire mileage is reported on Schedule 2. Code Exemption type Code Exemption type
2. Motor vehicles that incurred no tax. Account for them by writing other 01 Attorney 02 Employee of attorney
motor vehicles incurred no tax. 03 CPA 04 Employee of CPA
3. Motor vehicles for which the tax will be paid by others. Account for them 05 PA (Public Accountant) 06 Employee of PA
by writing other motor vehicles will be reported by others.
If you are listing a vehicle on both Schedule 1 and Schedule 2 be sure to 07 Enrolled agent 08 Employee of enrolled agent
allocate the mileage to the appropriate schedule so you will not be taxed 09 Volunteer tax preparer 10 Employee of business
twice or taxed at the wrong rate. preparing that business’
Column B – Leave blank. return
Column C – Enter the unloaded weight shown on the certificate for each
vehicle listed in column A. See our website for more information about the tax preparer registration
requirements.
Columns D through F – Leave blank.
Column G – Enter the total non-Thruway miles traveled in New York State Fuel use tax (Tax Law Article 21-A)
by each vehicle listed in column A. If you are licensed under the International Fuel Tax Agreement (IFTA), you
Column H – Determine the rate for each vehicle based on its unloaded must pay the New York fuel use tax on your IFTA report filed with your base
weight entered in column C using Table 4, Non-Thruway miles - Trucks, or jurisdiction. If you are not required to be licensed under IFTA, and you
Table 5, Non-Thruway miles - Tractors. operate on New York State public highways (including the Thruway)
qualified motor vehicles that consume fuel purchased in New York on which
the New York taxes have not been paid, you must file Form MT-903-FUT,
Schedule 2 Fuel Use Tax Return, to report and pay your fuel use tax obligation.
Column J – List the current certificate numbers of trucks and tractors
used almost exclusively in a month covered by this tax return to transport
boltwood, logs, pulpwood, wood chips, or bulk raw milk on New York State Corporate carriers
public highways, if you operated three or fewer such vehicles in the month. A corporation in the trucking industry may be subject to franchise tax under
List the vehicles in the same order as for column A. Tax Law Article 9 or 9-A.
Column K – Leave blank.
Column L – Enter the unloaded weight shown on the certificate for each
vehicle listed in column J.
Columns M through O – Leave blank.

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Page 4 of 4  MT-903-I (5/16)

       Tax rate tables for highway use tax                                 Tax rate tables for highway use tax
                           Schedule 1                                                              Schedule 2
  If gross weight method was marked, use Tables 1, 2, and 3. If         If gross weight method was marked, use Tables 6, 7, and 8. If 
 unloaded weight method was marked, use Tables 4 and 5.                unloaded weight method was marked, use Tables 9 and 10.
                          Gross weight method                                                  Gross weight method
           Table 1                         Table 2                         Table 6                                           Table 7
     Laden non-Thruway miles          Unladen non-Thruway miles            Laden non-Thruway miles         Unladen non-Thruway miles
       Tractors and trucks               Tractors (with trailers)          Tractors and trucks             Tractors (with trailers)
       Weight             Rate           Weight             Rate           Weight              Rate        Weight                      Rate
     18,001  to  20,000   $0.0084     7,001  to    8,500    $0.0084        18,001  to  20,000  $0.006        7,001  to    8,500        $0.006
     20,001  to  22,000   0.0098       8,501  to  10,000    0.0098         20,001  to  22,000  0.007         8,501  to  10,000         0.007
     22,001  to  24,000   0.0112     10,001  to  12,000     0.0112         22,001  to  24,000  0.008       10,001  to  12,000          0.008
     24,001  to  26,000   0.0126     12,001  to  14,000     0.0126         24,001  to  26,000  0.009       12,001  to  14,000          0.009
     26,001  to  28,000   0.0133     14,001  to  16,000     0.0133         26,001  to  28,000  0.0095      14,001  to  16,000          0.0095
     28,001  to  30,000   0.0140     16,001  to  18,000     0.0140         28,001  to  30,000  0.010       16,001  to  18,000          0.010
     30,001  to  32,000   0.0147     18,001 and over add $0.0007           30,001  to  32,000  0.0105      18,001 and over add $0.0005
     32,001  to  34,000   0.0154       per ton and fraction thereof        32,001  to  34,000  0.011         per ton and fraction thereof
     34,001  to  36,000   0.0161                                           34,001  to  36,000  0.0115
     36,001  to  38,000   0.0168                                           36,001  to  38,000  0.012
     38,001  to  40,000   0.0175                                           38,001  to  40,000  0.0125
     40,001  to  42,000   0.0182           Table 3                         40,001  to  42,000  0.013                   Table 8
     42,001  to  44,000   0.0196      Unladen non-Thruway miles            42,001  to  44,000  0.014       Unladen non-Thruway miles
     44,001  to  46,000   0.0210      Trucks (alone or with trailers)      44,001  to  46,000  0.015       Trucks (alone or with trailers)
     46,001  to  48,000   0.0224      Tractors (without trailers)          46,001  to  48,000  0.016       Tractors (without trailers)
     48,001  to  50,000   0.0238                                           48,001  to  50,000  0.017
     50,001  to  52,000   0.0252         Weight             Rate           50,001  to  52,000  0.018       Weight                      Rate
     52,001  to  54,000   0.0266     18,001  to  20,000     $0.0084        52,001  to  54,000  0.019       18,001  to  20,000          $0.006
     54,001  to  56,000   0.0280     20,001  to  22,000     0.0098         54,001  to  56,000  0.020       20,001  to  22,000          0.007
     56,001  to  58,000   0.0294     22,001  to  24,000     0.0112         56,001  to  58,000  0.021       22,001  to  24,000          0.008
     58,001  to  60,000   0.0308     24,001  to  26,000     0.0126         58,001  to  60,000  0.022       24,001  to  26,000          0.009
     60,001  to  62,000   0.0322     26,001  to  28,000     0.0133         60,001  to  62,000  0.023       26,001  to  28,000          0.0095
     62,001  to  64,000   0.0336     28,001  to  30,000     0.0140         62,001  to  64,000  0.024       28,001  to  30,000          0.010
     64,001  to  66,000   0.0357     30,001 and over add $0.0007           64,001  to  66,000  0.0255      30,001 and over add $0.0005
     66,001  to  68,000   0.0378       per ton and fraction thereof        66,001  to  68,000  0.027         per ton and fraction thereof
     68,001  to  70,000   0.0399                                           68,001  to  70,000  0.0285
     70,001  to  72,000   0.0420                                           70,001  to  72,000  0.030
     72,001  to  74,000   0.0455                                           72,001  to  74,000  0.0325
     74,001  to  76,000   0.0490                                           74,001  to  76,000  0.035
     76,001  to  78,000   0.0518                                           76,001  to  78,000  0.037
     78,001  to  80,000   0.0546                                           78,001  to  80,000  0.039 
     80,001 and over add $0.0028                                           80,001 and over add $0.002 
       per ton and fraction thereof                                          per ton and fraction thereof 

                     Unloaded weight method                                                Unloaded weight method
           Table 4                         Table 5                         Table 9                                     Table 10
       Non-Thruway miles                 Non-Thruway miles                 Non-Thruway miles                           Non-Thruway miles
            Trucks                            Tractors                            Trucks                                     Tractors
     Weight               Rate           Weight             Rate           Weight                Rate      Weight                      Rate
       8,001  to    9,000 $0.0056      4,001    to    5,500 $0.0084          8,001  to    9,000  $0.004      4,001  to    5,500        $0.006
       9,001  to  10,000  0.0070       5,501    to    7,000 0.0140           9,001  to  10,000 0.005         5,501  to    7,000        0.010
     10,001  to  11,000   0.0098       7,001    to    8,500 0.0196         10,001  to  11,000  0.007         7,001  to    8,500        0.014
     11,001  to  12,000   0.0112       8,501    to  10,000  0.0252         11,001  to  12,000  0.008         8,501  to  10,000         0.018
     12,001  to  13,000   0.0126     10,001    to  12,000   0.0350         12,001  to  13,000  0.009       10,001  to  12,000          0.025
     13,001  to  14,000   0.0140     12,001 and over        0.0462         13,001  to  14,000  0.010       12,001 and over             0.033
     14,001  to  15,000   0.0154                                           14,001  to  15,000  0.011
     15,001  to  17,500   0.0168                                           15,001  to  17,500  0.012
     17,501  to  20,000   0.0196                                           17,501  to  20,000  0.014
     20,001  to  22,500   0.0252                                           20,001  to  22,500  0.018
     22,501  to  25,000   0.0308                                           22,501  to  25,000  0.022
     25,001 and over      0.0378                                           25,001 and over     0.027

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       speech disabilities using a TTY):      (518) 485-5082

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