Access highway

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New York Code › Act VAT › Title 1 › Article 1 › Section 100-A

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

§ 100-a. Access highway. Any highway providing access between a\nqualifying highway, as defined in section one hundred thirty-four-a of\nthis article, and terminals, facilities for food, fuel, repairs, and\nrest and, in addition, for points of loading and unloading for household\ngoods carriers as such highways are designated by the commissioner of\ntransportation pursuant to section sixteen hundred twenty-seven of this\nchapter.\n

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Access highway · N.Y. VAT Law § 100-A | Frix