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

§  283-a. Licensing of importing transporters. 1. The department, upon the application of a person who transports  motor  fuel,  shall  license such person as an importing transporter or exporting transporter, as the case  may  be, under this article except as provided in subdivisions two and five of this section. The application shall be in a form and contain such data as the department shall prescribe. No person, unless  licensed as  an  importing  transporter,  shall transport motor fuel in the state where such motor  fuel  is  being  imported  into  the  state  for  use, distribution,  storage  or sale in the state. No person, unless licensed as an exporting transporter, shall transport motor fuel  in  this  state where  such  motor  fuel is being exported from a point in this state to without this state.   2. Where a person  files  an  application  for  licensing  under  this section  and in considering such application the commissioner ascertains that (a) any tax imposed under this chapter or any  related  statute  as defined  in  section  eighteen  hundred of this chapter has been finally determined to be due from such applicant or from any  officer,  director or  partner of such applicant, 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 any shareholder or employee of such applicant 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 applicant, and has not been paid in full, (b) a liability for the penalty  provided for  under  subdivision two of section two hundred eighty-nine-b of this article has been finally determined to be due from an officer, director, 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,  employee  or  partner  of  such applicant or a shareholder of such applicant 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 applicant, and has not been paid in full, (c) such applicant has been convicted  of a crime provided for in this chapter or has been convicted under the tax laws  or  penal  laws  of any other state, or a political subdivision of this state or such other state, or of the United States  of  a  criminal offense  which,  if  committed  and  prosecuted  in  this  state,  would constitute a similar crime under this chapter, within the preceding five years, (d)  an  officer,  director  or  partner  of  such  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  pay  the  taxes imposed  by  or  pursuant  to the authority of this article on behalf of such applicant, has been convicted of  a  crime  provided  for  in  this chapter  or  has  been convicted under the tax laws or penal laws of any other state, or a political subdivision of  this  state  or  such  other state, or of the United States of a criminal offense which, if committed and  prosecuted  in  this  state, would constitute a similar crime under this chapter, within the preceding five years, or an  employee  of  such applicant was, in his capacity as a 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 any person, convicted of a crime provided for in this chapter  or  has  been  convicted  under  the  tax  laws  or penal laws of any other state, or a political subdivision of this state or  such  other  state,  or  of  the United  States  of a criminal offense which, if committed and prosecuted in  this  state,  would  constitute  a similar crime under this chapter, within the preceding five years, (e)  such  applicant,  or  an  officer, director   or   partner  of  such  applicant,  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 employee or shareholder of such applicant 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  applicant,  who  was  an  officer,  director or partner of another person, or who directly or indirectly owned 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 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  any  tax imposed  under this chapter or any related statute as defined in section eighteen hundred of this chapter was finally determined to be  due  from such  other  person  and where such tax has not been paid in full, or at the time such other person was convicted of a crime provided for in this chapter or has been convicted under the tax laws or penal  laws  of  any other  state,  or  a  political  subdivision of this state or such other state, or of the United State of a criminal offense which, if  committed and  prosecuted  in  this  state, would constitute a similar crime under this chapter, within the preceding five years or at the time the license of such other person was cancelled or suspended pursuant to  subdivision four  of  this  section  within the preceding five years, or at the time such other person committed any of the acts or omissions which  are,  or was  convicted  as, specified in subdivision four of this section within the preceding five years, provided, however, where an applicant or  such officer,  director,  partner,  shareholder or employee of such applicant was only an employee of another person, the  applicable  examination  of tax  payment  history of such other person shall be limited to the taxes imposed by this article or by or pursuant  to  article  twenty-eight  or twenty-nine  of  this  chapter  with  respect  to  motor  fuel  and  the applicable examination of prior criminal convictions shall be limited to those which relate to motor fuel, (f) the license of such  applicant  or of  an  officer,  director  or  partner  of  such applicant, 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  employee  or shareholder of such applicant 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 applicant has been cancelled or suspended pursuant  to  subdivision four of this section within the preceding five years, or (g) 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  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, has committed  any of the acts or omissions which are, or was convicted  as,  specified in subdivision four of this section within the preceding five years, the commissioner may refuse to register such applicant.   3.  The  commissioner  may  require a transporter seeking licensing 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, in an amount determined in accordance  with  rules and   regulations   prescribed   by  the  commissioner,  to  secure  the performance by such  transporter  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  transporter  is  licensed,  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 transporter but no such sale shall be had until after  such  transporter shall  have had opportunity to litigate the validity of the liability if it elects so to do. Upon any such sale the surplus, if  any,  above  the sums  due  shall  be  returned to such transporter. The department, when authorized by the transporter, shall furnish information  regarding  the transporter's  license  and  any other information which the transporter authorizes it to disclose.   4. The license of  any  importing  or  exporting  transporter  may  be cancelled  or  suspended  by  the  commissioner  where a licensee, or an officer, director, shareholder, employee or partner of the licensee  who as  such  officer, director, shareholder, employee or partner is under a duty to act for such licensee or any shareholder directly or  indirectly owning  more  than  ten  percent of the number of shares of stock of the licensee (where such licensee is a  corporation)  entitling  the  holder thereof  to  vote  for  the  election  of  directors or trustees of such licensee, fails to file a bond or other security when required  or  when the  amount  thereof  is  increased,  or fails to comply with any of the provisions of this article or article twenty-eight of this chapter  with respect  to  motor  fuel or any rule or regulation with respect to motor fuel adopted pursuant to such articles  by  the  department  or  by  the commissioner,  or  knowingly  aids and abets another person in violating any of the provisions of such articles or of any such rule or regulation with respect to motor fuel, or transfers its  license  as  an  importing transporter or exporting transporter. A license may also be cancelled or suspended  if the commissioner determines that a licensee or an officer, director, shareholder, employee or partner of the licensee who  as  such officer,  director,  shareholder, employee or partner is under a duty to act for such licensee or any shareholder directly or  indirectly  owning more  than  ten percent of the number of shares of stock of the licensee (where such licensee is a corporation) entitling the holder  thereof  to vote for the election of directors or trustees of such licensee:  (i)  commits fraud or deceit in his operations as a transporter or has committed fraud or deceit in procuring his license;  (ii) has been convicted in a court of competent  jurisdiction,  either within  or  without the state, of a felony, as defined under subdivision eight of section two hundred eighty-three of this  article,  bearing  on such transporter's duties and obligations under this chapter;  (iii)  has  knowingly aided and abetted a person who is not registered as a distributor in the importation, production,  refining,  manufacture or compounding of motor fuel; or  (iv)  has  knowingly  aided and abetted the distribution of motor fuel imported, caused to be  imported,  produced,  refined,  manufactured  or compounded by a distributor who is not registered by the department.   A  license  may  also  be  cancelled  or suspended if the commissioner determines  that  a  licensee  or  an  officer,  director,  shareholder, employee  or  partner  of  the  licensee  who as such officer, director, shareholder, employee or partner  is  under  a  duty  to  act  for  such licensee  or any shareholder directly or indirectly owning more than ten percent of the number of shares of stock of  the  licensee  (where  such licensee  is a corporation) entitling the holder thereof to vote for the election of directors or trustees of  such  licensee,  was  an  officer, director, shareholder, employee or partner of another person who as such officer,  director, shareholder, employee or partner was under a duty to act for such other person or was a shareholder  directly  or  indirectly owning  more  than  ten percent of the number of shares of stock of such other person (where such other person is a  corporation)  entitling  the holder thereof to vote for the election of directors or trustees 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 this  subdivision within the preceding five years.   5.  A  license  shall  not  be  cancelled  or  suspended  nor shall an application for a license be refused unless the  licensee  or  applicant for  a  license has had an opportunity for a hearing, provided, however, that an application for a license may be denied without a prior hearing. Provided, further, a license may be cancelled  or  suspended  without  a prior hearing, for failure to file a return or report within ten days of the  date  prescribed for filing under this article or for nonpayment of any sums due  pursuant  to  this  article  or  article  twenty-eight  or twenty-nine  of  this chapter with respect to motor fuel if the licensee shall have failed to file such return or report or pay such sums  within ten  days  after  the  date the demand therefor is sent by registered or certified  mail  to  the  address  of  the  transporter  given  in   his application for a license, or an address substituted therefor as in this subdivision.  A  license  may  also be cancelled or suspended prior to a hearing for the failure to continue to maintain in full force and effect at all times the bond or other security  filed  with  the  commissioner. Provided,  however,  if  a surety bond is cancelled prior to expiration, the commissioner, after considering all the relevant circumstances,  may make  such  other arrangements and require the filing of such other bond or other security  as  the  commissioner  deems  appropriate.  Provided, further,  a license may be cancelled or suspended prior to a hearing for the transfer of such license. A transporter shall immediately inform the department, in writing, of  any  change  in  its  address  and,  if  the transporter  is  a  corporation  or  partnership,  the transporter shall immediately inform the department, in writing,  of  any  change  in  its officers, directors or partners or their residence addresses as shown in its application for a license.   6.  The provisions of subdivisions six, eight, nine and ten of section two hundred eighty-three of this article shall apply to  the  provisions of this section in the same manner and with the same force and effect as if the language of these subdivisions had been incorporated in full into this  section  and had expressly referred to the importing transporter's license or the  exporting  transporter's  license  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.