NY Tax L § 283-D (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 283-D - Registration of Wholesalers of Motor Fuel.

§  283-d.  Registration of wholesalers of motor fuel. (a) Registration required. Each wholesaler of motor fuel  must  be  registered  with  the department  under this section. No wholesaler of motor fuel shall make a sale of motor fuel in this state other than a retail sale  not  in  bulk unless  such  wholesaler  is  so  registered.  The  department, upon the application of a person, shall register such person as a  wholesaler  of motor  fuel  except  that  the  commissioner  may  refuse to register an applicant for any of the grounds specified in subdivision two or five of section two hundred eighty-three of this article or in  subdivision  (c) of  this section. The application shall be in such form and contain such information as the commissioner shall prescribe. All of  the  provisions of  subdivisions  two,  four,  five,  six, seven, eight, nine and ten of section  two  hundred  eighty-three  of   this   article   relating   to registration  of distributors shall be applicable to the registration of wholesalers of motor fuel under this section with  the  same  force  and effect  as if the language of such subdivisions had been incorporated in full in this section and had expressly referred to the  registration  of wholesalers of motor fuel, with such modification as may be necessary in order to adapt the language of such provisions to the provisions of this section,  provided,  specifically,  that the term "distributor" shall be read as "wholesaler of motor  fuel."  Provided,  however,  that  if  the commissioner  is  satisfied that the requirements of such provisions for registration are not necessary in order to  protect  tax  revenues,  the commissioner  may  limit or modify such requirements with respect to any person not required to be registered as a distributor of motor fuel.  (b) Bond or other security. The commissioner may require a  wholesaler of  motor fuel seeking a registration to file with the department a bond issued by a surety company approved by the superintendent  of  financial services  as  to  solvency and responsibility and authorized to transact business in this state or other security acceptable to the commissioner, in such amount as the commissioner may fix to secure the performance  by such  wholesaler  of  motor  fuel  of  the  duties  and responsibilities required (i) pursuant to this article  and  (ii)  pursuant  to  articles twenty-eight and twenty-nine of this chapter with respect to motor fuel. The commissioner may require that such a bond or other security be filed before  a wholesaler of motor fuel is registered, and the amount thereof may be increased at any time when in  the  commissioner's  judgment  the same  is  necessary.  If securities are deposited as security under this subdivision, such securities shall be kept in the joint custody  of  the comptroller  and the commissioner and may be sold by the commissioner if it becomes  necessary  so  to  do  in  order  to  recover  against  such wholesaler  of motor fuel but no such sale shall be had until after such wholesaler of motor fuel shall have  had  opportunity  to  litigate  the validity  of the liability if it elects to do so. Upon any such sale the surplus, if any, above the sums due shall be returned to such wholesaler of motor fuel. The department, when  authorized  by  the  wholesaler  of motor  fuel, shall furnish information regarding the registration of the wholesaler of motor fuel and any other information which the  wholesaler of motor fuel authorizes it to disclose.  (c)  Refusal  to  register. For the purposes of determining whether to refuse  an  application  for  registration  under  this   section,   the references  in  subdivision  two  of section two hundred eighty-three of this article to employees or shareholders under a duty to file a  return under  or  pursuant  to  the  authority of this article or pay the taxes imposed by or pursuant to the authority of this article on behalf of the applicant or another person shall be deemed to also include an  employee under  a  duty  to  file  a return or pay taxes under or pursuant to the authority of this article on behalf of such applicant or  other  person.  In addition to the grounds specified in section two hundred eighty-three of  this  article,  the commissioner may refuse to register an applicant where the  commissioner  ascertains  that  the  applicant,  an  officer, director  or  partner  of  the  applicant,  a  shareholder  directly  or indirectly owning more than ten percent of the number of shares of stock of such applicant (where such applicant is a corporation) entitling  the holder  thereof to vote for the election of directors or trustees, or an employee or shareholder of such  applicant  who,  as  such  employee  or shareholder  is  under  a duty to file a return under or pursuant to the authority of this article or to pay the taxes imposed by or pursuant  to the  authority  of  this  article  on  behalf  of the applicant; (1) has committed any of the acts or omissions which are, or was  convicted  as, specified  in  subdivision (d) of this section within the preceding five years; or (2) was an officer, director or partner of another person,  or who  directly or indirectly owned more than ten percent of the shares of stock of another person (where  such  other  person  is  a  corporation) entitling  the  holder  thereof to vote for the election of directors or trustees, or who was an employee or shareholder of another person  under a  duty  to  file  a  return  under or pursuant to the authority of this article or pay the taxes imposed by or pursuant to the authority of this article on behalf of such other person at the  time  such  other  person committed  any  of the acts or omissions which are, or was convicted as, specified in subdivision (d) of this section within the  preceding  five years.  (d)  Cancellation  or  suspension  of  registration. The grounds for a cancellation or suspension of a registration under  this  section  as  a wholesaler  of  motor  fuel  are  the same as those grounds specified in section two hundred eighty-three of this article  and,  in  addition  to such  grounds,  the  following  grounds  relating  to this article shall apply:  (1) A registration as a wholesaler of motor fuel may be  cancelled  or suspended  if  the  commissioner  determines  that  a  registrant  or an officer, director or partner of the registrant, a  shareholder  directly or  indirectly  owning  more than ten percent of the number of shares of stock of such  registrant  (where  such  registrant  is  a  corporation) entitling  the  holder  thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a  duty to  file  a return under or pursuant to the authority of this article or to pay the taxes imposed by or pursuant to the authority of this article on behalf of the registrant  (A) fails to file or maintain in full force and effect a bond or other security when required pursuant to subdivision (b) of  this  section  or when the amount thereof is increased,  (B)  fails to comply with any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner,  (C) knowingly aids and abets another person in violating  any  of  the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner,  (D)  transfers  its registration as a wholesaler of motor fuel without the prior written approval of the commissioner,  (E) with respect to a wholesaler of motor fuel which is a corporation, has  been  dissolved  pursuant  to  section  two  hundred  three-a   and subdivision (d) of section three hundred ten of this chapter,  (F)  commits  fraud  or  deceit  in  his,  her  or its operations as a wholesaler of motor fuel or has committed fraud or deceit  in  procuring his, her or its registration,  (G)  has  impersonated  any  person  represented to be a wholesaler of motor fuel under this article but not in fact registered as a wholesaler of motor fuel, or  (H) has knowingly aided and abetted the distribution of motor fuel, by any person which such registrant or such other person knows has not been registered by the commissioner as required under this article.  (2)  A  registration as a wholesaler of motor fuel may be cancelled or suspended if  the  commissioner  determines  that  a  registrant  or  an officer,  director  or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number  of  shares  of stock  of  such  registrant  (where  such  registrant  is a corporation) entitling the holder thereof to vote for the election  of  directors  or trustees,  or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this  article  or to pay the taxes imposed by or pursuant to the authority of this article on  behalf  of  the  registrant,  was an officer, director or partner of another person or was a shareholder directly or indirectly  owning  more than  ten  percent  of  the  number of shares of stock of another person (where such other person is a corporation) entitling the holder  thereof to vote for the election of directors or trustees, or was an employee or shareholder  of  another  person  under a duty to file a return under or pursuant to the authority of this article or to pay the taxes imposed by or pursuant to the authority of this article on  behalf  of  such  other person at the time such other person committed any of the acts specified in paragraph one of this subdivision within the preceding five years.  (e) Cancellation or suspension of registration prior to a hearing. The grounds  for  cancelling or suspending a registration as a wholesaler of motor fuel prior to a hearing shall be the same as  those  specified  in subdivision  five  of  section  two hundred eighty-three of this article and, in addition to such grounds, the following grounds relating to this article shall apply:  (1) the failure  to  file  a  return  within  ten  days  of  the  date prescribed  for  filing  a  return  under this article if the registrant shall have failed to file such return within ten days after the date the demand therefor is sent by registered or certified mail to  the  address of  the wholesaler of motor fuel given in its application, or an address substituted therefor as provided in  subdivision  five  of  section  two hundred eighty-three of this article,  (2)  the  failure  to continue to maintain in full force and effect at all times the bond or other security required to be  filed  pursuant  to subdivision  (b)  of  this  section, provided, however, that if a surety bond is cancelled  prior  to  expiration,  the  commissioner  may  after considering all the relevant circumstances make such other arrangements, and  may  require  the filing of such other bond or other security as it deems appropriate,  (3) the transfer of a registration  as  a  wholesaler  of  motor  fuel without the prior written approval of the commissioner, or  (4) with respect to a wholesaler of motor fuel which is a corporation, the  dissolution  or  annulment  of such corporation pursuant to section three hundred ten of this chapter.