2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 308 - Returns and Payment of Tax.

§  308.  Returns  and  payment  of tax.--(a) General.--Every petroleum
business subject to tax under this article shall monthly, on  or  before
the  twentieth  day  following  the  close  of its taxable month, file a
return which shall state  (i)  the  number  of  gallons  of  motor  fuel
imported or caused to be imported into this state for use, distribution,
storage  or  sale  in  the  state  or produced, refined, manufactured or
compounded in the state during the preceding calendar  month,  (ii)  the
number  of gallons of diesel motor fuel sold or used or, with respect to
gallonage which prior thereto has not been included in  the  measure  of
the  tax imposed by this article, delivered by the petroleum business to
a filling station or into the fuel tank connecting with the engine of  a
motor  vehicle  for  use  in  the operation thereof during the preceding
calendar month, (iii) the  number  of  gallons  of,  and  the  resultant
product  produced, manufactured or blended, using diesel motor fuel as a
component of such resultant product and  the  sales  of  such  resultant
product,  and  (iv)  the number of gallons of residual petroleum product
sold or used in this state and the  sales  of  such  residual  petroleum
product,  for  the  period  covered by such return. A residual petroleum
business shall include in its reports the number of gallons of  residual
petroleum  product  imported  into the state or purchased in this state,
the number of gallons of diesel motor fuel purchased in this  state  and
the   number   of  gallons  of,  and  the  resultant  product  produced,
manufactured or blended by such petroleum business, using  diesel  motor
fuel  as  a  component  of  such  resultant product. The commissioner of
taxation and finance may permit the filing of a return  on  a  quarterly
basis  in  the  case  of  a petroleum business which only makes sales of
diesel motor fuel solely for residential heating purposes and  which  is
registered under article twelve-A of this chapter as a diesel motor fuel
distributor   under  a  limited  registration  applicable  only  to  the
importation, sale and distribution of diesel motor fuel for the purposes
described in subparagraph (i) of paragraph (b) of subdivision  three  of
section  two  hundred  eighty-two-a  of this chapter or in the case of a
petroleum business registered as a "distributor of kero-jet  fuel  only"
pursuant  to  the  provisions  of subdivision two of section two hundred
eighty-two-a of this chapter. In the case of such returns  permitted  to
be  filed on a quarterly basis, the adjustments to the rates of tax then
in effect, as provided for in sections three  hundred  one-a  and  three
hundred  one-e  of  this  article, which take effect on the first day of
January of each year shall, with respect to such quarterly return,  take
effect  on  the first day of the next succeeding March. Returns shall be
filed with the commissioner in a form prescribed  by  the  commissioner,
setting  forth such other information as the commissioner may prescribe.
Every petroleum business shall also transmit such other returns and such
facts  and  information  as  the  commissioner  may   require   in   the
administration  of  this  article.  Every  petroleum business which is a
corporation subject to tax  under  this  article  and  which  ceases  to
exercise  its  franchise  or  to  be  subject to the tax imposed by this
article shall transmit to the commissioner a return on the date of  such
cessation,  or  at  such  other  time  as  the commissioner may require,
covering each month or period for which no return was theretofore filed.
The commissioner may, if the commissioner deems it necessary in order to
insure the payment of the tax imposed by this article,  require  returns
to  be  made at such times and covering such periods as the commissioner
may deem necessary. Notwithstanding the  foregoing  provisions  of  this
subdivision,   the   commissioner   may   require   any  corporation  or
unincorporated  business  which  engages   in   transactions   involving
petroleum  or  similar  products,  including  aviation  fuels, to file a
monthly  return,  which  shall  contain  any  data  specified  by   him,

regardless  of  whether  such  corporation or unincorporated business is
subject to tax under this article.
(b)  Payment  of  tax.  Each  petroleum  business  shall  pay  to  the
commissioner of taxation and finance with the filing of  the  return  or
returns the tax imposed by this article during the period covered by the
return.   Such  tax  imposed  on  any  petroleum  business  which  is  a
corporation and which ceases to exercise its franchise or to be  subject
to  the tax imposed by this article shall be payable to the commissioner
at the time the return is required to be filed, provided such tax  of  a
petroleum  business  which is a domestic corporation and which continues
to  possess  its  franchise  shall  be  subject  to  adjustment  as  the
circumstances  may  require;  all  other  taxes  of  any  such petroleum
business, which pursuant to the foregoing  provisions  of  this  section
would  otherwise  be  payable  subsequent  to  the  time  such return is
required to be filed, shall nevertheless be payable at such time.
(c) Special provisions regarding sole  proprietorships.--With  respect
to any petroleum business which is a sole proprietorship:
(1)  the  return  for such petroleum business where the proprietor has
died shall be made and filed by his executor,  administrator,  or  other
person charged with his property, and
(2)  the  return  for  such petroleum business where the proprietor is
unable to make a return by reason of a  disability  shall  be  made  and
filed  by  his conservator, committee, fiduciary or other person charged
with the care of his person  or  property  (other  than  a  receiver  in
possession  of  only  a part of his property), or by his duly authorized
agent.
(d) Estates and trusts.--The return for a petroleum business which  is
an estate or trust shall be made and filed by the fiduciary.
(e)  Joint fiduciaries.--If two or more fiduciaries are acting jointly
on behalf of a petroleum business, the return may be made by any one  of
them.
(f) Notice of qualification as receiver, etc.--Every receiver, trustee
in  bankruptcy, assignee for benefit of creditors of, or other fiduciary
for a petroleum business shall give notice of his qualification as  such
to  the  commissioner  of  taxation  and  finance, as may be required by
regulation.
(g)  Certification.--Every  return  shall  have  annexed   thereto   a
certification  by  the  president,  vice-president, treasurer, assistant
treasurer,  chief  accounting  officer  or  any  other  officer  of  the
petroleum  business  duly  authorized  so  to  act  where such petroleum
business  is  a  corporation,  or  of  the  individual  or  one  of  the
individuals,  or  members  of  the partnership making the same where the
petroleum business is an unincorporated business, to the effect that the
statements contained therein are true. The  fact  that  an  individual's
name  is  signed  on  a certification of the return shall be prima facie
evidence that such individual is authorized  to  sign  and  certify  the
return on behalf of the petroleum business. Blank forms of returns shall
be   furnished   by   the  commissioner  of  taxation  and  finance,  on
application, but failure to secure such a blank shall  not  release  any
petroleum  business from the obligation of making any return required by
this article.
(h) Action by attorney general.--An action may be brought at any  time
by  the attorney general at the instance of the commissioner of taxation
and finance, in the name of the state, to compel the filing  of  returns
due under this article.
(i)  Returns  and records.--Returns shall be preserved for five years,
and thereafter until the commissioner of  taxation  and  finance  orders
them to be destroyed. Every petroleum business subject to tax under this

article  shall keep the records and documents referred to in subdivision
one of section two hundred eighty-six of this  chapter  and  such  other
records  of  its  business in such form as the commissioner may require;
moreover,  the  records  required of transporters and storers under such
subdivision shall apply with the same force and effect  to  transporters
and storers of any product included in the measure of the tax imposed by
this  article. All such records shall be preserved for a period of three
years, except that the commissioner may  consent  to  their  destruction
within that period or may require that they be kept longer.
* (j)  Every petroleum business subject to tax under this article that
is also a distributor, as defined in section two hundred  eighty-two  of
this  chapter,  must  charge  the  tax  imposed  by  this article to the
purchaser on each gallon sold, unless otherwise  exempt.  If  the  taxes
imposed  by  this  article have not already been assumed or paid by such
petroleum business  on  any  quantity  of  such  fuel  for  any  reason,
including, but not limited to, the expansion of such fuel as a result of
temperature  fluctuation,  such petroleum business must remit such taxes
to the commissioner on the return for the period in which such sale  was
made.
* NB Effective September 1, 2023