NY Tax L § 284-D (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 284-D - Petroleum Testing Fee.

§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by   or pursuant to this article, there is hereby imposed a regulatory fee at   the  rate  of  one-half of one mill per gallon upon motor fuel imported,   manufactured or sold within this state by a distributor. The fee imposed   by this section shall be administered and collected by the  commissioner   of taxation and finance in the same manner as the tax imposed by section   two  hundred  eighty-four of this article. Except for the requirement of   subdivision one of section two hundred  eighty-five-a  of  this  article   that  the  tax  be  passed  through  to purchasers and the provisions of   subdivisions  one  through  five  and  nine  of  section   two   hundred   eighty-nine-c and section two hundred eighty-nine-e of this article, all   the  provisions of this article applicable to the tax imposed by section   two hundred eighty-four of this article shall apply with respect to  the   fee  imposed by this section to the same extent as if it were imposed by   such section two hundred eighty-four, insofar as such provisions can  be   made   applicable  to  the  fee  imposed  by  this  section,  with  such   modification as may be necessary in order to adapt  such  provisions  to   the  fee  imposed  by  this  section.  The  commissioner of taxation and   finance may make such provisions as the commissioner deems necessary for   the joint administration of the fee imposed  by  this  section  and  the   taxes imposed by or pursuant to this article.2.  All  fees  imposed  by  this  section, together with penalties and   interest thereon, which are collected or received by the commissioner of   taxation and finance, shall be deposited  daily  with  such  responsible   banks,  banking  houses  or trust companies, as may be designated by the   state comptroller, to the credit of  the  comptroller.  The  comptroller   shall  require  adequate  security  from  all  such depositories of such   revenue collected by the  commissioner  of  taxation  and  finance.  The   comptroller shall retain such amount as the commissioner of taxation and   finance may determine to be necessary for refunds in respect to the fees   imposed  by  this  section,  out  of which the comptroller shall pay any   refunds of such fees to which taxpayers  shall  be  entitled  under  the   provisions of this section. The commissioner of taxation and finance and   the  comptroller  shall maintain a system of accounts showing the amount   of revenue collected or received from the fee imposed by  this  section.   The  comptroller,  after  reserving such refunds shall, on or before the   tenth day of each month, deposit to the credit of the motor fuel quality   account, which is hereby  established  within  the  miscellaneous  state   special  revenue  fund,  the fees imposed by this section, together with   penalties  and  interest  thereon,  collected  or   received   by   such   commissioner  pursuant  to  this  section  during the preceding calendar   month. The amount so payable shall be certified to  the  comptroller  by   the  commissioner of taxation and finance or his delegate, who shall not   be held liable for any inaccuracy in such certificate. Where the  amount   so  paid over to such fund in any such distribution is more or less than   the  amount  due  to  such  fund,  the  amount  of  the  overpayment  or   underpayment  shall  be certified to the comptroller by the commissioner   of taxation and finance or his delegate, who shall not  be  held  liable   for  any  inaccuracy in such certificate.  The amount of the overpayment   or underpayment shall be so certified to the comptroller as  soon  after   the  discovery of the overpayment or underpayment as reasonably possible   and subsequent payments and distributions by  the  comptroller  to  such   fund   shall   be  adjusted  by  subtracting  the  amount  of  any  such   underpayment from such number of subsequent payments  and  distributions   as  the  comptroller  and the commissioner of taxation and finance shall   consider reasonable  in  view  of  the  amount  of  the  overpayment  or   underpayment and all other facts or circumstances.