2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 287 - Payment of Tax; Returns.

§  287.  Payment  of  tax;  returns. 1. Every distributor shall, on or
  before the twentieth day of each  month,  file  with  the  department  a
  return,  on  forms to be prescribed by the commissioner and furnished by
  such department, stating the number of gallons of motor  fuel  imported,
  manufactured  or  sold  by  such  distributor  in  the  state during the
  preceding calendar month and in the  case  of  Diesel  motor  fuel,  the
  number  of  gallons  of  Diesel  motor  fuel  imported and the number of
  gallons  which  have  been  sold  or  used.   Provided,   however,   the
  commissioner may, if he or she deems it necessary in order to ensure the
  payment of the taxes imposed by this article, require returns to be made
  at such times and covering such periods as he or she may deem necessary,
  and,  by regulation, may permit the filing of returns by distributors of
  Diesel motor fuel on a quarterly, semi-annual or annual  basis,  or  may
  waive  the  filing  of returns by a distributor of Diesel motor fuel for
  such time and upon such terms as he or she may deem proper if  satisfied
  that no tax imposed by this article with respect to Diesel motor fuel is
  or  will  be payable by him or her during the time for which returns are
  waived. Such returns shall  contain  such  further  information  as  the
  commissioner shall require. The fact that a distributor's name is signed
  to  a  filed  return shall be prima facie evidence for all purposes that
  the  return  was  actually  signed  by  such  distributor.   Each   such
  distributor  shall,  with  respect  to motor fuel, pay to the department
  with the filing of such return, the taxes imposed  by  this  article  on
  each  gallon  of  motor  fuel  imported,  manufactured  or  sold by such
  distributor in the state, and so reported, during the period covered  by
  such  return. Each distributor shall, with respect to Diesel motor fuel,
  pay to the department with the filing of the return the taxes imposed by
  this article on the number of gallons of Diesel motor fuel sold or  used
  or  delivered  to a filling station or delivered into the fuel tank of a
  motor vehicle  during  the  period  covered  by  the  return.  Provided,
  however,  that  where  a  distributor has purchased motor fuel or diesel
  motor fuel upon which the taxes imposed by this article have  been  paid
  or  paid  over  and in each instance the tax is included in the price, a
  credit shall be allowed for the amount of such taxes upon the subsequent
  sale of such fuel to the extent that such taxes are so paid and included
  in the price.
2. A distributor entitled to a refund under the provisions of  section
  two  hundred  eighty-nine-c of this chapter, in lieu of such refund, may
  take credit therefor on a return filed pursuant to this section,  unless
  the commissioner shall withdraw such privilege.
3.  Every  wholesaler  of motor fuel shall, on or before the twentieth
  day of  each  month,  file  with  the  department  a  return,  on  forms
  prescribed  by  the  commissioner stating the number of gallons of motor
  fuel purchased and sold by such  wholesaler  in  the  state  during  the
  preceding  calendar  month. For each purchase and sale, the date, number
  of gallons of motor fuel purchased or sold, and the name of  the  seller
  or  purchaser  shall  be  set  forth  on  the return. Such returns shall
  contain such further information as the commissioner shall require.  The
  fact that a wholesaler's name is signed to a filed return shall be prima
  facie  evidence  for all purposes that the return was actually signed by
  such wholesaler of motor fuel.