N.Y. TAX Law § 287 — New York Code / Act TAX / Article 12-A / Section 287
Payment of tax; returns
Status: in_force

§ 287. Payment of tax; returns. 1. Every distributor shall, on or\nbefore the twentieth day of each month, file with the department a\nreturn, on forms to be prescribed by the commissioner and furnished by\nsuch department, stating the number of gallons of motor fuel imported,\nmanufactured or sold by such distributor in the state during the\npreceding calendar month and in the case of Diesel motor fuel, the\nnumber of gallons of Diesel motor fuel imported and the number of\ngallons which have been sold or used. Provided, however, the\ncommissioner may, if he or she deems it necessary in order to ensure the\npayment of the taxes imposed by this article, require returns to be made\nat such times and covering such periods as he or she may deem necessary,\nand, by regulation, may permit the filing of returns by distributors of\nDiesel motor fuel on a quarterly, semi-annual or annual basis, or may\nwaive the filing of returns by a distributor of Diesel motor fuel for\nsuch time and upon such terms as he or she may deem proper if satisfied\nthat no tax imposed by this article with respect to Diesel motor fuel is\nor will be payable by him or her during the time for which returns are\nwaived. Such returns shall contain such further information as the\ncommissioner shall require. The fact that a distributor's name is signed\nto a filed return shall be prima facie evidence for all purposes that\nthe return was actually signed by such distributor. Each such\ndistributor shall, with respect to motor fuel, pay to the department\nwith the filing of such return, the taxes imposed by this article on\neach gallon of motor fuel imported, manufactured or sold by such\ndistributor in the state, and so reported, during the period covered by\nsuch return. Each distributor shall, with respect to Diesel motor fuel,\npay to the department with the filing of the return the taxes imposed by\nthis article on the number of gallons of Diesel motor fuel sold or used\nor delivered to a filling station or delivered into the fuel tank of a\nmotor vehicle during the period covered by the return. Provided,\nhowever, that where a distributor has purchased motor fuel or diesel\nmotor fuel upon which the taxes imposed by this article have been paid\nor paid over and in each instance the tax is included in the price, a\ncredit shall be allowed for the amount of such taxes upon the subsequent\nsale of such fuel to the extent that such taxes are so paid and included\nin the price.\n  2. A distributor entitled to a refund under the provisions of section\ntwo hundred eighty-nine-c of this chapter, in lieu of such refund, may\ntake credit therefor on a return filed pursuant to this section, unless\nthe commissioner shall withdraw such privilege.\n  3. Every wholesaler of motor fuel shall, on or before the twentieth\nday of each month, file with the department a return, on forms\nprescribed by the commissioner stating the number of gallons of motor\nfuel purchased and sold by such wholesaler in the state during the\npreceding calendar month. For each purchase and sale, the date, number\nof gallons of motor fuel purchased or sold, and the name of the seller\nor purchaser shall be set forth on the return. Such returns shall\ncontain such further information as the commissioner shall require. The\nfact that a wholesaler's name is signed to a filed return shall be prima\nfacie evidence for all purposes that the return was actually signed by\nsuch wholesaler of motor fuel.\n