NY Tax L § 315 (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 315 - Practice and Procedure.

§  315. Practice and procedure.--(a) The provisions of subsections (g) and (j)  of  section  one  thousand  ninety-two,  section  one  thousand ninety-three  and  article  twelve-A  of  this  chapter, including those provisions of such article twelve-A relating to  penalty  and  interest, shall  apply  to the administration of and procedure with respect to the tax imposed under this article in the same  manner  and  with  the  same force  and  effect  as  if the language of such subsections (g) and (j), section  one  thousand  ninety-three  and  article  twelve-A  had   been incorporated in full into this article and had expressly referred to the tax  under this article, except to the extent that any such provision is either inconsistent with a provision of this article or is not  relevant to  this  article  or  that  the provisions of such article twelve-A are inconsistent with the provisions of such subsections (g) and (j) or with such section one thousand ninety-three.  (b) Joint administration of taxes. In addition to the  powers  granted to  the  commissioner  in  this  chapter,  the  commissioner  is  hereby authorized to make provisions for the joint administration, in whole  or in  part, of the taxes imposed by articles twelve-A and twenty-eight and pursuant to the authority of article twenty-nine of  this  chapter  upon motor  fuel and diesel motor fuel and the taxes imposed by this article, including the joint reporting, assessment, collection, determination and refund of such taxes, and for that purpose to prescribe that any of  the commissioner's  functions  under  such articles, and any returns, forms, statements, documents or information to be submitted to the commissioner under such articles, any books and records to be kept  for  purposes  of the  taxes  imposed  or  authorized  to be imposed by such articles, any schedules  of  amounts  to  be  collected  under  such   articles,   any registration  required  under  such  articles,  and the payment of taxes under such articles, shall be on a joint basis with respect to the taxes imposed by or pursuant to such articles. Provided,  notwithstanding  any provision  of  this article to the contrary, in the furtherance of joint administration, the provisions of subdivision one of section two hundred eighty-five-a and subdivision one of section two  hundred  eighty-nine-c of this chapter shall apply to the taxes imposed under this article with the  same  force and effect as if those provisions specifically referred to the taxes imposed hereunder and all  the  products  with  respect  to which  the  taxes  are  imposed under this article. Provided, further, a reimbursement (or credit) of taxes imposed under this article  shall  be available  to  subsequent purchasers of motor fuel, diesel motor fuel or residual  petroleum  product  under  the  circumstances   specified   in subdivision  eight  of section two hundred eighty-nine-c of this chapter with respect to the export  of  such  products.  In  addition,  all  the provisions  of subdivision one of section two hundred eighty-six of this chapter shall be applicable to all  of  the  products  included  in  the measure  of  the  tax  imposed  by  this  article  and the powers of the commissioner in administering the tax  imposed  by  this  article  shall include these set forth in such subdivision. Moreover, the commissioner, in  order  to preserve the revenue from the tax imposed by this article, shall, by regulation, require that the movement  of  residual  petroleum product  into  or  in  this state be accompanied by a tracking document. Also,  the  commissioner  may  require  (i)  that  any  returns,  forms, statements  or other document with respect to motor fuel or diesel motor fuel required of transporters or terminal operators under  such  article twelve-A of this chapter apply with the same force and effect to persons transporting or storing residual petroleum product, (ii) a certification that  particular  gallonage of motor fuel, diesel motor fuel or residual petroleum product has been included in the measure of the tax imposed by this  article  and  such  tax  has  been  paid,  and  (iii)   that   the  certification  required pursuant to section two hundred eighty-five-a or two hundred eighty-five-b of this chapter be expanded to include the tax imposed by this article.