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Late filing penalty: 5% of the tax due, plus 0.5% per additional month (up to 25%)
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Interest also applies on unpaid balances
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Repeated non-compliance may lead to revocation of HUT credentials
Checklist to Stay Compliant
✔️ HUT Certificate of Registration
✔️ NY HUT decal displayed in truck
✔️ Miles tracked accurately (in NY only)
✔️ Filed MT-903 on time each quarter
✔️ Payment made electronically