reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 412 - Imposition Of Tax › Section 412.2 - Presumption of taxibility

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 285-a
It is presumed that all motor fuel imported or caused to
						be imported into this State or produced, refined, manufactured, compounded,
						sold, received or possessed in this State by any person is subject to the tax
						required to be paid pursuant to article 12-A of the Tax Law and that such
						person is responsible for the payment of such tax. This presumption shall not
						apply to persons who purchase or receive motor fuel delivered directly into the
						ordinary fuel tank connected with the engine of a means of conveyance in order
						to propel it or motor fuel in containers of 10 gallons or less. The burden of
						proving that any motor fuel is not so subject to the tax required to be paid is
						upon the person so presumed to be responsible for the payment
						thereof.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 412 - Imposition Of Tax › Section 412.3 - Certification of tax payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 285-a(3)
(a) Upon each sale of motor fuel, other than
					 transfers made prior to or during the importation of such fuel into this State
					 and retail sales made in the State, the seller is required to give to the
					 purchaser at the time of delivery of the motor fuel a certification:
(1) Where the seller is the registered
					 distributor responsible for payment of the motor fuel tax required to be paid
					 pursuant to article 12-A of the Tax Law and the prepaid tax required to be paid
					 by section 1102  of the Tax Law, such seller must
					 certify that it has paid or it has assumed the liability for the payment of
					 such taxes and is passing through both such taxes to the purchaser.
(2) Where the seller is other than the
					 registered distributor responsible for payment of such taxes, such seller must
					 certify that it is passing through both the motor fuel tax required to be paid
					 pursuant to article 12-A of the Tax Law, and the prepaid tax required to be
					 paid by section 1102  of the Tax Law which taxes were both
					 previously paid or assumed by a registered distributor and passed through to
					 such seller.
Such certification must be on the form prescribed by the
						Department of Taxation and Finance for such purpose or incorporated, as
						prescribed by the department, into an invoice or other billing or shipping
						document. (Also see section
						412.4 
						of this Part with respect to preliminary certifications of tax
						payment.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 412 - Imposition Of Tax › Section 412.4 - Preliminary certification

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 285-a(3)
(a)
(1) If,
					 due to the circumstances of delivery, it is not possible to issue a complete
					 certification of tax payment in accordance with section
					 412.3 
					 of this Part at the time of delivery, the Department of Taxation and Finance,
					 upon application, may authorize the use of a preliminary certification. An
					 example of where such authorization may be granted is the circumstance where
					 motor fuel is sold through a terminal operated by a third person at which the
					 seller has no agents or employees and the information necessary for a complete
					 certification is not available.
(2)
					 Authorization to issue a preliminary certification must be received from the
					 department and an application for authorization to issue preliminary
					 certifications must contain a detailed description of the applicant's method of
					 operation (including where motor fuel is stored and the method of withdrawal
					 from storage) and an explanation of why it is not possible to issue complete
					 certifications of tax payment at the time of delivery. If the applicant is not
					 a registered distributor under article 12-A of the Tax Law, the application
					 must also contain a list of the applicant's suppliers and the names of the
					 distributors who will be remitting the tax to the Department of Taxation and
					 Finance. A seller authorized to issue preliminary certifications who is not a
					 registered distributor must notify the department of any changes in its
					 suppliers or in the names of the distributors who will be remitting the tax
					 within five days of any such changes. Failure to do so results in revocation of
					 the authorization to issue preliminary certifications. Preliminary
					 certifications may be issued only under those circumstances and for those
					 locations for which authorization is expressly granted by the
					 department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 413 - Returns, Payment Of Tax And Records To Be Kept › Section 413.1 - Returns of tax on motor fuel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 284, 287
(a) Every distributor of motor fuel must, on
					 or before the 20th day of each month, file with the Department of Taxation and
					 Finance a monthly return of tax on motor fuels on a form prescribed by the
					 department for that purpose, even though no tax may be payable. Such return
					 must state the number of gallons of motor fuel:
(1) imported or caused to be imported into
					 New York State for use, distribution, storage or sale in the State;
(2) produced, refined, manufactured or
					 compounded in the State; or
(3)
					 sold in the State, if the motor fuel tax had not been imposed prior to such
					 sale;
by such distributor during the preceding calendar month.
						In addition, the distributor must report such further information as the
						department may require, including the extent of the distributor's sales,
						transfers, uses or other dispositions of motor fuel in New York State during
						the period covered by the return. Where a distributor purchased motor fuel upon
						which the tax imposed pursuant to article 12-A of the Tax Law was paid and in
						each instance the tax was included in the price of such fuel, a credit against
						sales, transfers, uses and other distributions of such fuel is allowed to the
						extent such motor fuel was so purchased. The return must be prepared in
						accordance with the instructions provided by the department and must be
						accompanied by all supporting schedules.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 413 - Returns, Payment Of Tax And Records To Be Kept › Section 413.2 - Payment of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 284, 287
(a) Every distributor of motor fuel must pay
					 to the Department of Taxation and Finance, with the filing of the return
					 pursuant to section
					 413.1 
					 of this Part, the tax imposed by article 12-A of the Tax Law at the aggregate
					 rate of eight cents per gallon on each gallon of motor fuel the distributor:
(1) imported or caused to be imported into
					 New York State for use, distribution, storage or sale in the State;
(2) produced, refined, manufactured or
					 compounded in the State; or
(3)
					 sold in the State, if the motor fuel tax had not been imposed prior to such
					 sale, during the period for which the return is made. All tax for the period
					 for which a return is required to be filed is due on the date limited for
					 filing the return, regardless of whether a return is filed or whether the
					 return filed correctly shows the amount of tax due.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 413 - Returns, Payment Of Tax And Records To Be Kept › Section 413.3 - Timely filing/timely payment

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-d
(a) Where any return or payment of tax
					 required to be filed or made within a prescribed period or on or before a
					 prescribed date is mailed in accordance with the provisions of section
					 2399.2 
					 of this Title, such return or payment (if not dishonored upon presentment) will
					 be deemed timely filed and timely made.
(b) Returns filed or payments made prior to
					 the last date prescribed for filing or paying shall be considered filed and
					 made on such last date.
(c) When
					 the last date prescribed for filing a return or for making a payment falls on a
					 Saturday, Sunday or legal holiday in the State of New York see section
					 2399.3 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 413 - Returns, Payment Of Tax And Records To Be Kept › Section 413.4 - Records to be kept by distributors and others

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286
(a) Except as provided for by subdivision (c)
					 of this section, every person who or which:
(1) imports or causes to be imported into
					 this State;
(2) produces, refines,
					 manufactures or compounds within this State; or
(3) purchases, sells or otherwise distributes
					 in this State, motor fuel or ingredients which may be manufactured or
					 compounded into motor fuel, must keep a complete and accurate record of all
					 purchases, sales or other disposition of such motor fuel and ingredients.
					 Further, such person must also keep a complete and accurate record of the
					 number of gallons of such motor fuel and ingredients so imported, caused to be
					 imported, produced, refined, manufactured or compounded. In addition, complete
					 and accurate records must be kept for any information the Department of
					 Taxation and Finance may require, including sufficient information so as to
					 properly complete and substantiate any return, report or certification required
					 by or pursuant to the authority of article 12-A of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 413 - Returns, Payment Of Tax And Records To Be Kept › Section 413.5 - Information returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286
(a) Every distributor of motor fuel is
					 required to file with the Department of Taxation and Finance the monthly return
					 of tax on motor fuels prescribed in section
					 413.1 
					 of this Part regardless of whether or not any tax may be due the State. Such
					 return must be prepared and filed in accordance with the provision of such
					 section and the applicable instructions provided by the department.
(b) For purposes of article 12-A of the Tax
					 Law, every wholesaler, jobber or other person, not reporting to the department
					 pursuant to subdivision (a) of this section, who sells motor fuel other than
					 exclusively at retail service stations must file a report of sales tax
					 prepayment on motor fuel on the prescribed form, regardless of whether or not
					 any tax may be due the State. Such report must be filed monthly and is due
					 within 20 days from the end of the month covered by the report. The report must
					 be prepared in accordance with instructions provided by the Department of
					 Taxation and Finance and must include completed schedules, if
					 required.
(c) Every retail vendor
					 purchasing, selling or using motor fuel must file a quarterly motor fuel
					 inventory report by retail service stations on the form prescribed by the
					 Department of Taxation and Finance for that purpose. Such report must be filed
					 within 25 days of the end of the sales tax quarter covered by the report. The
					 report must be prepared in accordance with the instructions provided and must
					 include completed schedules, if required.
(d) For reporting requirements applicable to
					 persons who transport motor fuel or store motor fuel, see Parts 417 and 418 of
					 this Title, respectively.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 4, 284(1), 289-c, 289-f
(a)
(1) The
					 motor fuel tax imposed pursuant to article 12-A of the Tax Law is not required
					 to be paid when motor fuel is imported into New York State or caused to be
					 imported into New York State by a distributor for use, distribution, storage or
					 sale in the State or when motor fuel is produced, refined, manufactured,
					 compounded or sold by a distributor in the State, under any circumstances which
					 might preclude the collection of the tax by reason of the United States
					 Constitution and any laws of the United States enacted pursuant
					 thereto.
(2) The motor fuel tax is
					 not required to be paid in respect of motor fuel imported or caused to be
					 imported into the State, or produced, refined, manufactured or compounded in
					 the State by:
(i) the United States of
					 America, and any of its agencies and instrumentalities;
(ii) New York State, or any of its agencies,
					 instrumentalities, public corporations (including a public corporation created
					 pursuant to agreement or compact with another state or Canada) or political
					 subdivisions (including school districts); or
(iii) a hospital which holds a current
					 operating certificate issued by the New York State Department of Health
					 pursuant to the authority of section 2805  of the Public Health Law or by the New
					 York State Department of Mental Hygiene pursuant to the authority of article 31
					 of the Mental Hygiene Law and which qualifies as an exempt organization
					 pursuant to section 1116 (a)(4)  of the Tax Law,
					 if such motor fuel is for the entities' own use or consumption. Such entities
					 may also purchase at retail, for their use or consumption, motor fuel upon
					 which the seller has not passed through the motor fuel tax.
(3) Motor fuel upon which the
					 seller has not passed through the motor fuel tax may be acquired in the State
					 by a purchaser which is a duly registered or licensed distributor of, or dealer
					 in, motor fuel in another state or province of a foreign country and will
					 immediately export such motor fuel to an identified facility in that state or
					 province for the purpose of selling such motor fuel.
(4) As described in sections
					 414.4
					 and
					 414.5  of this
					 Part, retail purchases of motor fuel charged to authorized oil company credit
					 cards by:
(i) diplomatic missions and
					 diplomatic personnel; and
(ii) the
					 United Nations, may be billed to such purchasers exclusive of the motor fuel
					 tax. Motor fuel so purchased must be used or consumed by such individual or
					 entity.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.2 - Governmental entities

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 284(1), 289-c
(a)
(1) The
					 United States of America and any of its agencies and instrumentalities may:
(i) import or cause motor fuel to be imported
					 into New York State;
(ii) produce,
					 refine, manufacture or compound motor fuel in New York State; or
(iii) purchase motor fuel in New York State,
					 for their own use or consumption without payment of, or in the case of a
					 purchase of such fuel, without having had passed through to them, the motor
					 fuel tax imposed pursuant to article 12-A of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.3 - Qualified hospitals

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 284(1), 289-c
(a) A hospital which holds a current
					 operating certificate issued by the New York State Department of Health
					 pursuant to the authority of section 2805  of the Public Health Law or by the New
					 York State Department of Mental Hygiene pursuant to the authority of article 31
					 of the Mental Hygiene Law and which qualifies as an exempt organization
					 pursuant to section 1116 (a)(4)  of the Tax Law
					 may:
(1) import or cause motor fuel to be
					 imported into New York State;
(2)
					 produce, refine, manufacture or compound motor fuel in New York State;
					 or
(3) purchase motor fuel in New
					 York State, for such hospital's own use or consumption without payment of, or
					 in the case of a purchase of such fuel, without having had passed through to
					 it, the motor fuel tax imposed pursuant to article 12-A of the Tax
					 Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.4 - Diplomatic missions and diplomatic personnel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 284(1)
(a) Diplomatic missions and diplomatic
					 personnel, as retail purchasers of motor fuel, are exempt from the motor fuel
					 tax imposed pursuant to article 12-A of the Tax Law, only to the extent
					 provided for in this section. Such provisions are predicated on the United
					 State's Department of State's Office of Foreign Missions' national tax
					 exemption program.
(b)
(1)
Diplomatic missions
as
					 used in this section means permanent missions to the United Nations and foreign
					 embassies and consulates.
(2)
Diplomatic personnel
as used in this section means foreign
					 embassy and consular officials, certain foreign embassy and consular employees,
					 certain officers and employees of the United Nations, of international
					 organizations and of permanent missions to the United Nations and certain
					 employees of the Coordination Council for North American Affairs.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.5 - The United Nations

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 4, 289-c
(a) The United Nations, as a retail purchaser
					 of motor fuel, is exempt from the excise tax on motor fuel imposed pursuant to
					 article 12-A of the Tax Law, provided such fuel is acquired by the United
					 Nations for its official use. Such exemption is administered in accordance with
					 the provisions of this section.
(b)
					 Where the United States Department of State's Office of Foreign Missions has
					 extended its national tax exemption program to the United Nations, the
					 exemption from the motor fuel tax pursuant to this section will be administered
					 in accordance with the credit card system derived from such program and set
					 forth in section 414.5(c)  of this Part. Such subdivision shall be read to
					 include the United Nations for purposes of this exemption.
(c) Except as provided for in subdivision (b)
					 of this section, the United Nations must otherwise exercise its right to an
					 exemption from the motor fuel tax by paying such tax at the time of the
					 purchase of the fuel and applying to the Department of Taxation and Finance for
					 a reimbursement of the taxes so paid. (See Part 415 of this Title for refunds,
					 credits and reimbursements.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.6 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 414 - Exemptions From Tax › Section 414.7 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-c
(a) The motor fuel tax imposed by article
					 12-A of the Tax Law, though payable by the distributor, is borne by the
					 purchaser and when paid by the distributor is deemed to have been paid for the
					 account of the purchaser. No person may sell, advertise, or offer for sale
					 motor fuel, separate from the tax imposed. For purposes of this Part, it is
					 presumed that the motor fuel tax is included in the price paid by the purchaser
					 when the price paid is not less than the amount of such tax.
(b) The intent of the motor fuel tax is to
					 place the ultimate burden resulting from such tax, so far as possible, on those
					 persons, not otherwise exempt from the tax, who use the public highways of New
					 York State for operating motor vehicles thereon or such persons who use the
					 waterways of the State for operating pleasure or recreational motor boats
					 thereon. Refunds, credits and reimbursements of tax paid on motor fuel may be
					 obtained by filing claims therefor as provided in these regulations.
(c)
(1)
					 Unless otherwise provided in this Part, a claim for refund, credit or
					 reimbursement must be filed with the Department of Taxation and Finance within
					 three years from:
(i) the date of the
					 purchase, in the case of the purchaser; or
(ii) the date of the sale, in the case of the
					 seller, of the motor fuel so subject to refund, credit or
					 reimbursement.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.2 - Refunds/credits

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-c(1-a), (6), (7), (8)
(a)
Motor fuel sold to exempt
					 purchasers.
(1) Any person selling
					 motor fuel to an individual or entity who or which is not subject to the motor
					 fuel tax as described in Part 414 of this Title may exclude the amount of such
					 tax from the selling price of the fuel so sold. A person making a sale of motor
					 fuel under such circumstances, whereby the motor fuel tax has not been passed
					 through to the purchaser, will, upon timely application, be allowed a refund
					 or, in the case of a registered motor fuel distributor, a credit in the amount
					 of the tax paid or assumed by such person on the motor fuel sold or in the
					 amount of the tax included in the price paid by such person for the motor fuel
					 sold.
(2) A person claiming a
					 refund or credit under this subdivision must substantiate that the individual
					 or entity to which the subject motor fuel has been sold has properly documented
					 the claimed exemption in accordance with Part 414 of this Title.
(3) See section
					 415.3(f) 
					 of this Part for reimbursements of tax where an exempt individual or entity is
					 the purchaser, user or consumer of motor fuel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.3 - Reimbursements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-c(3), (7)
(a)
Motor fuel consumed other than upon
					 the highways and waterways of New York State.
(1) Any purchaser of motor fuel on which the
					 motor fuel tax imposed by article 12-A of the Tax Law has been paid who
					 consumes such fuel in any manner other than:
(i) in the operation of a motor vehicle (as
					 defined in section
					 410.2[d] 
					 of this Title) on the highways (as defined in subdivision [l] of such section)
					 of New York State; or
(ii) in the
					 operation of a pleasure or recreational motorboat on the waterways of New York
					 State, including waterways bordering on the State, may, upon timely
					 application, be reimbursed the amount of such tax paid. Provided, however,
					 there is no reimbursement pursuant to article 12-A of the Tax Law of tax paid
					 on motor fuel taken out of this State in the fuel tank connected with the
					 engine of a motor vehicle and consumed in the operation thereof outside of New
					 York State. Persons subject to the additional tax on highway use imposed by
					 section 503-a  of the Tax Law may be entitled to
					 certain refunds and credits. (See Article 3 of Subchapter H of this
					 Title.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.4 - Claims for refunds and reimbursements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-c(1-a), (3), (6), (8)
(a) All claims for refunds and reimbursements
					 must be in such form and contain such information as the Department of Taxation
					 and Finance shall require. All claims must be presented to the department at
					 the following address:
New York State Department of Taxation and Finance
Miscellaneous Tax - Refund Unit
W. A. Harriman Campus
Albany, NY 12227
(b)
(1)
					 Every claim must include a certification by or on behalf of the party
					 presenting the claim, that:
(i) such claim is
					 just, true and correct;
(ii) no
					 part of the claim has been previously paid (except as otherwise stated
					 therein); and
(iii) that the
					 balance shown is actually due and owing.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.5 - Erroneous payments to a claimant

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-c(3)
In the event of an erroneous or excessive payment to a
						claimant, the Department of Taxation and Finance may recover such amount from
						the claimant in the same manner as a tax imposed by article 12-A of the Tax
						Law. Determinations of erroneous or excessive payments must be made within
						three years after the date of such erroneous or excessive
						payment.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 415 - Refunds, Credits And Reimbursements › Section 415.6 - Interest on overpayments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 289-c(8), (9), 1096
(a) Pursuant to the provisions of subdivision
					 twenty-sixth of section 171  of the Tax Law, interest on overpayments
					 of tax will be paid by the Department of Taxation and Finance. Interest is
					 computed and compounded daily at the overpayment rate set by the Commissioner
					 of Taxation and Finance. Interest will not be paid if the amount thereof is
					 less than one dollar. Moreover, interest will not be paid on any refund,
					 credit, or reimbursement of tax unless provisions therefor are specifically
					 provided in section 289-c  of the
					 Tax Law. For information regarding the overpayment rate of interest, see Part
					 2393 of this Title.
(b)
(1) Pursuant to section 289-c (8)  of the Tax Law,
					 interest is allowed and will be paid by the department on refunds granted
					 distributors or purchasers of motor fuel as described in section
					 415.2(c) 
					 of this Part (motor fuel immediately exported from New York State). Interest
					 accrues from the last date prescribed for filing the return on which the
					 exportation was required to be reported to the Department of Taxation and
					 Finance or the actual date of filing, whichever is later, to the date
					 immediately preceding the date of the refund check. If the purchaser of motor
					 fuel for exportation was not required to file a return, interest accrues from
					 the date of the claim for refund (determined as described in section
					 413.3 
					 of this Title). Provided, however, no interest is allowed or paid if the refund
					 check is mailed within 30 days of the receipt of a claim for refund in a
					 processible form.
(2) Pursuant to
					 section 289-c (9)  of the Tax Law,
					 interest is allowed and will be paid by the department on reimbursements
					 granted to any organization organized and operated exclusively for religious,
					 charitable, scientific, testing for public safety, literary or educational
					 purposes, or to foster national or international amateur sports competition, or
					 for the prevention of cruelty to children or animals as described in section 1116 (a)(4)  of the Tax Law,
					 if such an organization is also eligible for a reimbursement of tax pursuant to
					 section 289-c of such law. Interest accrues from the date of the application
					 for reimbursement (determined as described in section
					 413.3 
					 of this Title) to the date immediately preceding the date of the reimbursement
					 check. Provided, however, no interest is allowed or paid if the reimbursement
					 check is mailed within 45 days of the receipt of an application for
					 reimbursement in a processible form.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.1 - Failure to file a return or to pay the tax due

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-b(1)(a)
(a) A distributor or any other person subject
					 to the provisions of article 12-A of the Tax Law who or which fails to file a
					 return or fails to pay any tax due on or before the last date prescribed for
					 filing or paying, unless it can be shown that such failure was due to
					 reasonable cause and not due to willful neglect, is subject to a penalty:
(1) of 10 percent of the amount of tax
					 determined to be due pursuant to article 12-A of the Tax Law, for the first
					 month or any fraction thereof succeeding the last date prescribed for filing or
					 paying; plus
(2) an additional one
					 percent of the amount of tax determined to be due pursuant to such article, for
					 each additional month or fraction thereof during which such failure continues
					 after the expiration of the first month after such return was required to be
					 filed or such tax became due.
The initial 10 percent and the additional one percent per
						month may not exceed 30 percent in the aggregate. Thus this penalty accrues for
						a period of 21 months. The amount of tax determined to be due will be reduced
						by the amount of any part of the tax which is paid on or before the date
						prescribed for payment and by the amount of any credits against the tax which
						may be claimed on the return whether or not they were in fact claimed. Further,
						in computing the additional one percent per month, the amount of tax determined
						to be due will also be reduced by the amount of any part of the tax which is
						paid before the first day of each month. For purposes of this section, a
month
constitutes a period which terminates with the date
						numerically corresponding to the prescribed due date. Where a distributor or
						other person fails to both timely file a return and timely pay any tax due,
						separate penalties for the failure to file and the failure to pay are not
						imposed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.2 - Personal liability for a failure to pay the tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-b(2)
(a) In addition to any other penalty provided
					 for by law, any officer, director, shareholder or employee of a corporation or
					 of a dissolved corporation, any employee of a partnership or any employee of an
					 individual proprietorship, who as such officer, director, shareholder or
					 employee is under a duty to act for such corporation, partnership or
					 proprietorship in complying with any requirement of article 12-A of the Tax
					 Law, or any member of a partnership, which fails to pay the tax required to be
					 paid by article 12-A of the Tax Law is liable for a penalty equal to the total
					 amount of the tax not paid, plus penalties and interest thereon as if such
					 person were a distributor. If the Department of Taxation and Finance determines
					 that such failure was due to reasonable cause and not due to willful neglect,
					 it will remit all or part of such penalty imposed under this section.
(b) The penalty pursuant to this section is
					 determined, assessed, collected and paid in the same manner as the taxes
					 imposed by article 12-A of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.3 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.4 - Failure to pay the tax due to fraud

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-b(1) (d)
(a) In lieu of the penalties described in
					 section
					 416.1 
					 and the interest described in section
					 416.6 
					 of this Part, if the failure to pay any tax on or before the prescribed date
					 for payment is attributable to fraud, the penalty and interest prescribed in
					 section 289-b (1)(d)  of the Tax
					 Law will be added to the tax.
(b)
					 The penalties and interest pursuant to this section are determined, assessed,
					 collected and paid in the same manner as the taxes imposed by article 12-A of
					 the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.5 - Possession of untaxed motor fuel by a filling station owner

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-b(1)(e)
(a) Any owner of a filling station who
					 willfully and knowingly has in its custody, possession or under its control any
					 motor fuel upon which the tax imposed pursuant to article 12-A of the Tax Law
					 has not been assumed or paid by a distributor registered as such under article
					 12-A of the Tax Law or has not been passed through to the owner of the filling
					 station as required by the Tax Law is liable for a penalty in the amount of
					 twice the tax not assumed or paid or passed through. Such penalty may be
					 determined by the department within three years of the date when such motor
					 fuel came into the custody or possession, or under the control, of the owner of
					 the filling station. The Department of Taxation and Finance may, of its own
					 motion, abate any part of such penalty determined to be excessive or
					 erroneous.
(b)
(1) A filling station owner willfully and
					 knowingly has in its custody, possession or under its control motor fuel upon
					 which the motor fuel tax has not been assumed or paid by a registered
					 distributor or has not been passed through to the filling station owner as
					 required by the Tax Law when such owner is aware of the requirement that such
					 tax be included in the cost of the motor fuel and to the owner's knowledge such
					 tax has not been so included and passed through to it.
(2) It is presumptive evidence that such
					 owner willfully and knowingly has in its custody, possession or under its
					 control motor fuel upon which the tax has not been assumed or paid by a
					 registered distributor or has not been passed through to such owner as required
					 by the Tax Law where the filling station owner has not received the
					 certification of tax payment described in section
					 412.3 
					 of this Title at the time of delivery of such motor fuel or at such later time
					 as may be prescribed by the Department of Taxation and Finance pursuant to
					 section
					 412.4 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.6 - Interest on underpayments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 171, 289-b(1)(b), 1096
(a) If any amount of tax is not paid on or
					 before the date prescribed for payment, interest on the amount not paid is due
					 for the period from such prescribed date to the date on which the tax is paid,
					 whether or not any extension of time for payment was granted. Interest, or any
					 other amount determined by reference to such interest, is compounded
					 daily.
(b) The underpayment rate of
					 interest is set by the Commissioner of Taxation and Finance pursuant to the
					 provisions of subdivision 26 of section 171  of the Tax Law. Such rate will apply to
					 the tax or any portion thereof that remains or becomes due on or after the date
					 on which such rate becomes effective and applies only for the period during
					 which such rate is in effect. For information regarding the underpayment rate
					 of interest, see Part 2393 of this Title.
(c) Interest is determined, assessed,
					 collected and paid in the same manner as the taxes imposed by article 12-A of
					 the Tax Law. Interest is not due if the amount thereof is less than
					 $1.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.7 - Unpaid tax, penalties and interest

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 289, 289-b(1)(f), (3)
Unpaid tax, and unpaid penalties and interest under this
						Part may be recovered by the attorney general by a civil action in the name of
						the people of the State and all penalties and interest due from the same person
						may be sued for in one action. Failure to do any act required by or under the
						provisions of article 12-A of the Tax Law is deemed an act committed in part at
						the office of the Department of Taxation and Finance in Albany for all purposes
						under the Tax Law. The certificate of the Commissioner of Taxation and Finance
						to the effect that a tax has not been paid, that a return has not been filed,
						or that information has not been supplied, as required by article 12-A, or that
						a claim for refund has been filed, is prima facie evidence of such acts or
						omissions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 416 - Civil Penalties And Interest On Underpayments › Section 416.8 - Criminal penalties, seizures and forfeitures

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-b(4)
(a) For criminal penalties see article 37 of
					 the Tax Law. Such penalties are in addition to any civil penalties described in
					 this Part and any applicable penalties provided for in the Penal Law or
					 elsewhere.
(b) See also article 37
					 of the Tax Law for seizure and forfeiture provisions.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 417 - Transportation Of Motor Fuel › Section 417.1 - Records required of transporters of motor fuel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286-a
(a) Every transporter of motor fuel by
					 tankwagon or truck, barge, pipeline, railroad or any other means, within this
					 State, whether such transportation originates within or without this State
					 must, in addition to any other recordkeeping requirements imposed by this
					 Title, keep records for each shipment of motor fuel (including ingredients
					 which may be manufactured or compounded into motor fuel) which show the
					 following information:
(1) date and time of
					 shipment and date and time of delivery;
(2) name and address of the terminal or site
					 where the transporter received the motor fuel and the date and time of loading
					 the motor fuel;
(3) name and
					 address of the owner of the motor fuel after such fuel is loaded by the
					 transporter for shipment and, if different, the name and address or account
					 number of the person from whose account such fuel is taken;
(4) name and address of the terminal or site
					 where the transporter delivers the motor fuel;
(5) if delivery is made to a terminal, the
					 name and address or account number of the person into whose account such fuel
					 is delivered;
(6) method of
					 delivery, including the name and address of the transporter, the license number
					 if licensed as an importing transporter (see section
					 417.5 
					 of this Part) and whichever of the following is applicable: the automotive fuel
					 carrier number, the barge name and number, the railroad car number or the
					 pipeline batch number;
(7) number
					 of gallons of each type of motor fuel received from each person listed in
					 paragraph (3) of this subdivision at each terminal or site where the
					 transporter received such fuel;
(8)
					 number of gallons of each type of motor fuel delivered to each person listed in
					 paragraph (5) of this subdivision at each terminal where the transporter
					 delivers such fuel and the number of gallons of each type of motor fuel
					 delivered at each site other than a terminal;
(9) where the motor fuel being transported is
					 being imported for use, distribution, storage or sale in the State, the name
					 and address of the distributor who or which is importing or causing such fuel
					 to be imported and that distributor's motor fuel registration number;
					 and
(10) where the motor fuel being
					 transported is being imported for use, distribution, storage or sale in the
					 State, the name and address of the person who ordered the transportation of
					 such fuel and the person who paid for the transportation or, if not paid in
					 advance, the name and address of the person whom the transporter will bill for
					 transportation of such fuel, if other than the distributor.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 417 - Transportation Of Motor Fuel › Section 417.2 - Manifest requirements

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286-b
(a)
(1)
					 Whenever motor fuel is transported in New York State, the transporter must make
					 or cause to be made, on the appropriate form prescribed by the department a
					 uniform manifest and must cause the master or other person in charge of the
					 barge, tanker or other vessel transporting motor fuel, the operator of the
					 motor vehicle transporting motor fuel or the operator of the pipeline through
					 which the motor fuel is being transported to have in his possession, and such
					 master or other person, motor vehicle operator or pipeline operator must have
					 in his possession, on such vessel or in such motor vehicle or main control
					 building of such pipeline in the State, such manifest in completed form
					 containing the information set forth in section
					 417.1 
					 of this Part and such additional information required by this section and
					 section
					 417.3 
					 of this Part. Such master or other persons must produce such manifest for
					 inspection at the request of a representative of the Department of Taxation and
					 Finance or a police or peace officer.
(2) The Department of Taxation and Finance
					 shall prescribe two forms for purposes of the uniform manifest requirements of
					 this section. One such form must be used for the transportation of motor fuel
					 in New York State from points of origin within the State, and the second form
					 must be used for the transportation of motor fuel in New York State from points
					 of origin outside this State. The manifests required by this section must be
					 completed prior to the commencement of any transportation of motor fuel in this
					 State and must be uniquely and consecutively numbered.