NY Tax L § 301-H (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 301-H - Tax Relating to Carriers.

§  301-h.  Tax  relating to carriers. (a)(1) Notwithstanding any other provision of this  chapter,  there  is  hereby  imposed  a  monthly  tax measured by the rate of the tax hereunder times the number of gallons of motor  fuel  and  diesel motor fuel imported into this state in the fuel tanks of qualified motor vehicles which (i) previously thereto, have not been included in the measure of the tax imposed by section three hundred one-a of this article and  (ii)  are  consumed  in  this  state  in  the operation  of  such  qualified motor vehicles. Such number of gallons so imported shall be the positive difference between the gallonage consumed by the carrier in this state in  its  operations  during  the  reporting period  and  the gallonage purchased by the carrier in this state during the reporting period, which gallonage has been included in  the  measure of  the tax imposed by such section three hundred one-a of this article. Each carrier shall be entitled to a credit, equal to the tax under  this article absorbed by such carrier with respect to any excess of gallonage purchased  in  the  state  during the reporting period over gallonage so consumed in this state during such period, against  the  tax  for  which such carrier would otherwise be liable for the eight succeeding calendar quarters following the end of the reporting period for which such excess was  derived,  or,  if a claim for refund is filed on or before the last day of the month immediately following the four-year  period  commencing with  the end of the reporting period for which such excess was derived, the amount of such credit shall be refunded.  (2) The rate of the tax imposed by this section shall be equal to  the motor  fuel and highway diesel motor fuel rate set by subdivision (e) of section three hundred one-a  plus  the  rate  of  the  supplemental  tax imposed by section three hundred one-j of this article as such rates are specified  therein  and  as  they  may  be  adjusted as provided in such provisions.  (3) The tax and tax surcharge shall be upon the  carrier,  as  defined for purposes of the tax imposed by article twenty-one-A of this chapter, except  that  where the carrier is not the owner of such qualified motor vehicle, the tax shall be a joint and several liability  upon  both  the carrier  and  the  owner.  The term "qualified motor vehicle" shall mean such term as defined for the purposes of the tax imposed by such article twenty-one-A.  The  exemptions  provided   by   section   five   hundred twenty-five  of such article twenty-one-A shall apply to the tax imposed by this section.  (b) Procedures. Any provision of section three hundred fifteen or  any other  provision  of  this  article to the contrary notwithstanding, the provisions of sections five  hundred  twenty-six  through  five  hundred twenty-eight  of  this  chapter,  including  those provisions of article twenty-one-A of this chapter relating to  penalty  and  interest,  shall apply  to  the  administration of and procedures with respect to the tax imposed by this section in the same manner and with the same  force  and effect as if the language of such sections had been incorporated in full into  this  section  and  had  expressly  referred to the tax under this section, except  to  the  extent  that  any  such  provision  is  either inconsistent with a provision of this section or is not relevant to this section.  (c)  Joint  administration.  The commissioner shall jointly administer the taxes imposed by article twenty-one-A of this chapter  and  the  tax imposed  by  this  section,  including  the joint reporting and payment, assessment, collection, determination  and  refund  or  credit  of  such taxes.   For   purposes  of  the  joint  administration  of  taxes,  the commissioner's  functions  under  such  article  twenty-one-A  and   any returns,  forms, statements, documents or information to be submitted to the commissioner under such article, any books and records  to  be  kept  for  purposes  of  the  taxes  imposed by such article, any schedules of amounts to be collected under such article, and  the  payment  of  taxes under  such  article, shall apply to the tax imposed by this section and shall  be  on  a  joint  basis  with respect to such tax imposed by this section and the taxes imposed by such article.  (d) Disposition.  Any  provision  of  this  article  to  the  contrary notwithstanding,  the  full  amount  of  tax,  as  well  as interest and penalties relating thereto, collected or received  by  the  commissioner under  this  section  shall be deposited and disposed of pursuant to the provisions  of  section  one  hundred  seventy-one-a  of  this  chapter. Beginning  on  April first, two thousand one, all the moneys received by the commissioner pursuant to the provisions of  this  section  shall  be deposited  in the dedicated fund accounts pursuant to subdivision (d) of section three hundred one-j of this article.