2023 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.