2023 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.