New York-based carriers are often the targets of audits, and the process is onerous and time-consuming. In some cases, audits have found that carriers have paid the appropriate tax but had violations related to the HUT decal. This can result in significant fines (up to $1,000 per violation) simply for not having a decal on a truck, or having the wrong decal on a truck, even though the carrier had paid all required taxes.
