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 417 - Transportation Of Motor Fuel › Section 417.3 - Duties and responsibilities of transporters relating to manifests

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to
					 the making of the uniform manifest required by section
					 417.2 
					 of this Part (and other requirements relating thereto), transporters of motor
					 fuel have the additional duties and responsibilities described
					 herein.
(b) Where motor fuel is
					 being imported for use, distribution, storage or sale in the State, the
					 transporter must verify that the name of the person importing or causing such
					 motor fuel to be imported is listed as a registered distributor of motor fuel
					 on the current listing prepared by the department (as such listing may be
					 amended to reflect any suspension or cancellation notices issued by the
					 department). The transporter is presumed to have knowingly aided and abetted a
					 person who is not registered as a distributor of motor fuel in the importation
					 of motor fuel for the purpose of license cancellation or suspension under
					 section 283-a (4)(iii)  of the Tax
					 Law if the name of the person is not so listed. Aside from other sanctions, the
					 importation of motor fuel by other than a registered distributor subjects such
					 motor fuel and the vehicle or other means of transportation used to transport
					 such motor fuel to seizure and forfeiture under section 1848  of the Tax Law.
(c)
(1)
					 Upon completion of offloading of motor fuel at a terminal in New York, the
					 transporter must, if applicable, correct the date and time of delivery and the
					 number of gallons of motor fuel delivered and cause the manifest with respect
					 to such motor fuel to be presented to the terminal operator for verification
					 of, and any further corrections to, the information therein as it applies to
					 the delivery of motor fuel to such terminal operator. Provided that, in the
					 case of a pipeline delivery, such manifest may be given to the terminal
					 operator as soon as practicable after the completion of the delivery.
(2) Upon completion of offloading of motor
					 fuel at a facility in New York other than a terminal, the transporter must, if
					 applicable, correct the date and time of delivery on the manifest with respect
					 to such motor fuel and correct the number of gallons of motor fuel
					 delivered.
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 417.4 - Information returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286-b (2)
(a) Every person transporting motor fuel
					 within this State who or which is required to keep records pursuant to section
					 417.1 
					 of this Part, is required to file an information return with the Department of
					 Taxation and Finance on a monthly basis. The information return must show the
					 information described in section
					 417.1 
					 with regard to every shipment of motor fuel made by such person during the
					 reporting period. The information return must be filed not later than the 25th
					 day of the month following the month for which the return is made. The
					 department may, from time to time, as it deems appropriate, limit the
					 application of the requirements of this section as concerns persons merely
					 traversing the State and persons transporting motor fuel from points within
					 this State to delivery points within this State. Moreover, the department may
					 limit the application of any requirement of this section with respect to a
					 registered distributor transporting its own product exclusively.
(b) The provisions of this section shall also
					 apply to every person transporting diesel motor fuel within the State who or
					 which is required to maintain records of such transportation.
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 417.5 - Licensing of importing transporters

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-a
(a)
(1) The
					 Department of Taxation and Finance, upon application of a person who or which
					 has the use or control or the right to use or control any means of
					 transportation used to transport motor fuel being imported into the State for
					 use, distribution, storage or sale in the State, may license such person as an
					 importing transporter. No person, unless so licensed, may transport motor fuel
					 in the State where such fuel is being so imported. An application for a license
					 as an importing transporter must be made on a form prescribed by the Department
					 of Taxation and Finance for such purpose and must fully disclose all of the
					 information requested therein.
(2)
(i) An importing transporter must immediately
					 inform the Department of Taxation and Finance, in writing, of any change in its
					 address. Additionally, an importing transporter which is a corporation or a
					 partnership must immediately inform the department, in writing, of any changes
					 in such transporter's officers, directors or partners or any changes in such
					 persons' addresses as shown in the transporter's application for a
					 license.
(ii) When shares of stock
					 are acquired by any person such that an importing transporter which had four or
					 fewer shareholders owning or controlling, directly or indirectly, the voting
					 stock of such importing transporter upon such acquisition has more than four
					 shareholders so owning or controlling such stock, the importing transporter
					 must immediately file a notification of such acquisitions with the department.
					 However, if in any such acquisitions, a person not previously owning or
					 controlling, directly or indirectly, more than 10 percent of the shares of
					 voting stock of such importing transporter acquires shares of stock such that
					 the person owns or controls, directly or indirectly, more than 10 percent of
					 the shares of voting stock of such importing transporter, such acquisition is a
					 transfer of license subject to the provisions of section
					 417.7 
					 of this Part.
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 417.6 - Cancellation or suspension of a license as an importing transporter

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-a(4), (5)
(a) The license of any importing transporter,
					 in the circumstances described herein, may be cancelled or suspended by the
					 Department of Taxation and Finance pursuant to the provisions of this section.
					 A determination as to whether a license should be cancelled or suspended and
					 the duration of suspension will be made by the department on the basis of the
					 circumstances in each case. The department may, in its discretion, continue
					 such license upon such terms and conditions as it may deem necessary in
					 protection of the revenues under articles 12-A, 28 and 29 of the Tax
					 Law.
(b)
(1) Generally, a license will not be
					 cancelled nor suspended unless the licensee has had an opportunity for a
					 hearing. (See subdivision [c] of this section for exceptions.) A license as an
					 importing transporter may be cancelled or suspended upon a licensee's:
(i) failure to file a bond or deposit
					 acceptable security (or increase the amounts thereof) as required by the
					 Department of Taxation and Finance;
(ii) failure to comply with any of the
					 provisions of article 12-A of the Tax Law or article 28 of such law with
					 respect to motor fuel, or any rule or regulation pursuant to article 12-A of
					 the Tax Law or article 28 of such law in respect to motor fuel; or
(iii) upon a licensee's knowingly aiding and
					 abetting another person in violating any of the provisions of such articles or
					 of such rules or regulations in respect to 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 417 - Transportation Of Motor Fuel › Section 417.7 - Transfer of a license as an importing transporter

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 283(9), 283-a(6)
(a) The license granted to an importing
					 transporter by the Department of Taxation and Finance is personal to the person
					 to whom it is granted.
(b) The
					 transfer of a license as an importing transporter to another person without the
					 prior written approval of the department is invalid and will not be recognized
					 by the department and is grounds for the immediate cancellation or suspension
					 of the license.
(c) addition to the
					 usual meaning, a
transfer of a license
has occurred if:
(1) a new partner is added to the entity
					 licensed as an importing transporter or a new person replaces an existing
					 partner in such entity; or
(2)
					 shares of stock are acquired by any person so that such person owns or
					 controls, directly or indirectly, more than 10 percent of the number of shares
					 of voting stock of an entity licensed as an importing transporter (in the case
					 of a licensee which has four or fewer shareholders owning such voting stock,
					 "25 percent or more" is substituted for "more than 10 percent" in applying this
					 paragraph).
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 417.8 - Notifications of cancellation, suspension or refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-a(6)
The provisions of section
						411.7 
						of this Title apply to the provisions of this Part in the same manner and with
						the same force and effect as if the language had been incorporated in full into
						this Part and had expressly referred to the importing transporter's license
						under this Part except to the extent that any such provision is either
						inconsistent with a provision of this Part or is not relevant to this
						Part.
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 418 - Storage Of Motor Fuel › Section 418.1 - Records required of persons who store motor fuel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 283-b, 286
(a) Every person who stores motor fuel in New
					 York State including every terminal operator as defined in section
					 410.2(j) 
					 of this Title must, in addition to any other recordkeeping requirements imposed
					 by this Title, keep a complete and accurate record of:
(1) the identity of the person for whom such
					 motor fuel is stored;
(2) the
					 location, quantity and type of motor fuel stored;
(3) the identity of the person transporting
					 such motor fuel to and from the storage facility and the method of delivery or
					 withdrawal;
(4) the quantity and
					 type of motor fuel so transported;
(5) the identity of the person to whom such
					 motor fuel is released from storage;
(6) the quantity and type of motor fuel so
					 released; and
(7) any other
					 information as the Department of Taxation and Finance may require.
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 418 - Storage Of Motor Fuel › Section 418.2 - Duties and responsibilities of terminal operators relating to manifests

Current through Register Vol. 46, No. 28, July 10, 2024
Whenever motor fuel is transported in New York State, the
						transporter of such motor fuel is subject to the manifest requirements of
						section
						417.2 
						of this Title. Upon completion of offloading of motor fuel at a terminal in New
						York, the transporter must cause a manifest with respect to such motor fuel to
						be presented to the terminal operator. Provided that in the case of a pipeline
						delivery, such manifest shall be given to the terminal operator as soon as
						practicable after the completion of delivery. The terminal operator must,
						except in the case of a pipeline delivery, verify and, if applicable, correct
						the information shown in the manifest as it applies to the delivery of motor
						fuel to such terminal operator. A manifest may be made on a form or forms
						prescribed by the Department of Taxation and Finance or in a format different
						from the uniform manifest forms if authorized by the department in accordance
						with section
						417.2(f) 
						of this Title. The terminal operator must retain a copy of the manifest for its
						records for a period of three years from the end of the month in which the
						motor fuel was delivered.
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 418 - Storage Of Motor Fuel › Section 418.3 - Information returns

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 286(2)
(a)
(1)
					 Every person storing motor fuel within the State, who or which is required to
					 be licensed as a terminal operator and to keep records pursuant to section
					 418.1 
					 of this Part, is also required to file an information return with the
					 Department of Taxation and Finance on a monthly basis. The information return
					 must show the information described in such section
					 418.1 
					 with regard to all motor fuel stored by such person during the reporting
					 period. In addition, the information return must show the total amounts of each
					 type of motor fuel stored as of the end of each month as determined from its
					 prescribed records and as determined by a physical inventory taken at the end
					 of the month covered by the return; any discrepancy must be explained. The
					 information return must be filed not later than the 25th day of the month
					 following the month for which the return is made. The department may limit the
					 application of any requirement of this section with respect to a registered
					 distributor storing its own product exclusively.
(2) Persons storing diesel motor fuel in this
					 state are also required to file information returns pursuant to paragraph (1)
					 of this subdivision containing the prescribed information with respect to all
					 automotive fuel stored. The provisions of this section shall apply to every
					 person who or which has the use or control or the right to the use or control
					 of an automotive fuel storage facility having a storage capacity of 50,000
					 gallons or more, and who or which is required to maintain records of such
					 storage. Provided, however, such storage facility shall not include any
					 facility at which automotive fuel is stored solely for its retail sale at such
					 facility or solely for such person's own use and consumption.
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 418 - Storage Of Motor Fuel › Section 418.4 - Licensing of terminal operators

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-b
(a)
(1) The
					 Department of Taxation and Finance, upon application of a person who or which
					 has the use or control or the right to use or control a motor fuel storage
					 facility with a storage capacity of 50,000 gallons or more (other than a
					 facility at which motor fuel is stored solely for its retail sale at such
					 facility), may license such person as a terminal operator. Regardless of the
					 actual amount of motor fuel stored at such a facility, no person, unless so
					 licensed, may operate any facility in the State where motor fuel is deposited,
					 if the facility is suitable to accommodate the storage of 50,000 gallons or
					 more of such product. Provided, however, where motor fuel is stored by a person
					 solely for such person's own use and consumption, no license as a terminal
					 operator is required. An application for a license as a terminal operator must
					 be made on a form prescribed by the Department of Taxation and Finance for such
					 purpose and must fully disclose all of the information requested
					 therein.
(2)
(i) A terminal operator must immediately
					 inform the Department of Taxation and Finance, in writing, of any change in its
					 address. Additionally, a terminal operator which is a corporation or a
					 partnership must immediately inform the department, in writing, of any changes
					 in such operator's officers, directors or partners or any changes in such
					 persons' addresses as shown in the operator's application for a
					 license.
(ii) When shares of stock
					 are acquired by any person such that a terminal operator which had four or
					 fewer shareholders owning or controlling, directly or indirectly, the voting
					 stock of such terminal operator upon such acquisition has more than four
					 shareholders so owning or controlling such stock, the terminal operator must
					 immediately file a notification of such acquisitions with the department.
					 However, if in any such acquisitions, a person not previously owning or
					 controlling, directly or indirectly, more than 10 percent of the shares of
					 voting stock of such terminal operator acquires shares of stock such that the
					 person owns or controls, directly or indirectly, more than 10 percent of the
					 shares of voting stock of such terminal operator, such acquisition is a
					 transfer of license subject to the provisions of section
					 418.6 
					 of this Part.
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 418 - Storage Of Motor Fuel › Section 418.5 - Cancellation or suspension of a license as a terminal operator

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-b(4), (5)
(a) The license of any terminal operator in
					 the circumstances described herein, may be cancelled or suspended by the
					 Department of Taxation and Finance pursuant to the provisions of this section.
					 A determination as to whether a license should be cancelled or suspended and
					 the duration of suspension will be made by the department on the basis of the
					 circumstances in each case. The department may, in its discretion, continue
					 such license upon such terms and conditions as it may deem necessary in
					 protection of the revenues under articles 12-A, 28 and 29 of the Tax
					 Law.
(b)
(1) Generally, a license will not be
					 cancelled nor suspended unless the licensee has had an opportunity for a
					 hearing (see subdivision [c] of this section for exceptions). A license as a
					 terminal operator may be cancelled or suspended upon a licensee's:
(i) failure to file a bond or deposit
					 acceptable security (or increase the amounts thereof) as required by the
					 Department of Taxation and Finance;
(ii) failure to comply with any of the
					 provisions of article 12-A of the Tax Law or article 28 of such law with
					 respect to motor fuel, or any rule or regulation pursuant to article 12-A of
					 the Tax Law or article 28 of such law in respect to motor fuel; or
(iii) upon a licensee's knowingly aiding and
					 abetting another person in violating any of the provisions of such articles or
					 of such rules or regulations in respect to 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 418 - Storage Of Motor Fuel › Section 418.6 - Transfer of a license as a terminal operator

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 283(9), 283-b(6)
(a) The license granted to a terminal
					 operator by the Department of Taxation and Finance is personal to the person to
					 whom it is granted.
(b) The
					 transfer of a license as a terminal operator to another person without the
					 prior written approval of the department is invalid and will not be recognized
					 by the department and is grounds for the immediate cancellation or suspension
					 of the license.
(c) In addition to
					 the usual meaning, a
transfer of a license
has occurred if:
(1) a new partner is added to the entity
					 licensed as a terminal operator or a new person replaces an existing partner in
					 such entity; or
(2) shares of stock
					 are acquired by any person so that such person owns or controls, directly or
					 indirectly, more than 10 percent of the number of shares of voting stock of an
					 entity licensed as a terminal operator (in the case of a licensee which has
					 four or fewer shareholders owning such voting stock, "25 percent or more" is
					 substituted for "more than 10 percent" in applying this paragraph).
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 418 - Storage Of Motor Fuel › Section 418.7 - Notifications of cancellation, suspension or refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283-b(6)
The provisions of section
						411.7 
						of this Title apply to the provisions of this Part in the same manner and with
						the same force and effect as if the language had been incorporated in full into
						this Part and had expressly referred to the terminal operator's license under
						this Part except to the extent that any such provision is either inconsistent
						with a provision of this Part or is not relevant to this
						Part.
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 419 - Miscellaneous Provisions › Section 419.1 - Determination of tax

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 288, 289-d
(a) Except as otherwise provided for in this
					 section, if a distributor of motor fuel or any other person liable for tax,
					 penalty and interest imposed by article 12-A of the Tax Law, files a return but
					 such return is incorrect or insufficient, the Department of Taxation and
					 Finance may determine the amount of tax, penalty and interest due the State at
					 any time within three years from the date such return was filed, whether or not
					 the return was filed on or after the due date.
(b) A notice of determination is given by
					 mailing it to the person for whom it is intended in a postpaid envelope
					 addressed to such person at the address given in the application for
					 registration as a distributor of motor fuel or at the address reflected in the
					 last return filed by such person or in the event no application or return has
					 been filed then at any address of such person as may be obtainable. The mailing
					 of the notice is presumptive evidence of its receipt by the person to whom it
					 is addressed. Any period of time which is measured from the giving of notice by
					 the Department of Taxation and Finance begins to run from the date of mailing
					 of such notice.
(c) A determination
					 of the amount of tax, penalty and interest due the State may be made by the
					 department at any time if a distributor or any other person liable therefor:
(1) has not registered as a distributor of
					 motor fuel as required by article 12-A of the Tax Law;
(2) fails to file a return;
(3) files a willfully false or fraudulent
					 return with an intent to evade the tax; or
(4) fails to comply with section
					 411.1(e) 
					 of this Title with respect to immediately informing the department, in writing,
					 of any changes in its address, officers, directors or partners or their
					 resident addresses as shown in its application for registration.
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 419 - Miscellaneous Provisions › Section 419.2 - Jeopardy assessments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 288-a
(a) If the Department of Taxation and Finance
					 believes that the collection of any tax will be jeopardized by delay, the
					 department may, prior to the filing of a return and prior to the date such
					 return is required to be filed, determine and assess the amount of such tax,
					 together with all interest and penalties provided by law, against any person
					 liable therefor. Such amount becomes due and payable by the person against whom
					 the assessment is made as of the date a notice of the jeopardy assessment is
					 given personally or by registered or certified mail to such person. The
					 department may abate any such assessment if it finds that jeopardy does not
					 exist.
(b) The collection of any
					 jeopardy assessment may be stayed pending a hearing or a proceeding under
					 article 78 of the Civil Practice Law and Rules by filing with the department a
					 bond (issued by a surety company authorized to transact business in this State
					 and approved by the Superintendent of Insurance as to solvency and
					 responsibility) or by depositing with the department other acceptable security
					 in the amount of the tax, interest and penalty assessed. If such a bond or
					 security is filed or deposited and thereafter a proceeding under article 78 is
					 commenced, the deposit of the taxes, penalties and interest assessed is not
					 required as a condition precedent to the commencement of such
					 proceeding.
(c) Where a jeopardy
					 assessment is made, any property seized for the collection of the tax may not
					 be sold until the expiration of the time to apply for a hearing and if such
					 application is timely filed until the expiration of four months after the Tax
					 Appeals Tribunal has given notice of its determination. Provided, however,
					 property may be sold at any time if the person against whom the assessment is
					 made fails to attend a hearing of which such person has been duly notified or
					 if such person consents to the sale. Further, property may be sold if the
					 department determines that the expenses of conservation and maintenance of the
					 property would greatly reduce the net proceeds obtainable or if such property
					 is perishable.
(d) The provisions
					 of section
					 419.1  of
					 this Part and section 288 of article 12-A of the Tax Law apply to any
					 determination of a jeopardy assessment, except to the extent that they may be
					 inconsistent with the provisions of this section and section 288-a of such
					 article of the Tax Law.
(e) See
					 Part 2394 of this Title for procedures concerning predecision warrants and
					 hearings in respect thereto.
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 419 - Miscellaneous Provisions › Section 419.3 - Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 289-f
(a)
General.
All of the functions of the Department of Taxation and
						Finance under articles 12-A, 28 and 29 of the Tax Law may be performed on a
						joint basis with respect to administration of the State and local taxes imposed
						by or under the authority of those articles, including assessment, collection,
						determination, credit or refund of such taxes.
(b)
Returns and payment.
The returns required under sections 287, 1136, 1137-A and
						1251 (a)  of the Tax Law, may be made in one return covering the prepaid tax and
						State sales and use taxes imposed by article 28 of the Tax Law, local sales and
						use taxes imposed pursuant to the authority of article 29 of the Tax Law and
						the State and local taxes imposed by and pursuant to the authority of article
						12-A of the Tax Law. Reporting and payment of such taxes on a joint basis may
						be made upon such returns as the Department of Taxation and Finance prescribes
						and pursuant to such terms and conditions as the department may authorize.
						Other returns, forms, statements, documents or information to be submitted to
						the department may where authorized by the department be made on a joint
						basis.
(c) See Part 561 of
					 this Title for sales and use tax provisions in respect 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 419 - Miscellaneous Provisions › Section 419.4 - 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 419 - Miscellaneous Provisions › Section 419.5 - 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 419 - Miscellaneous Provisions › Section 419.6 - 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 2 - Diesel Motor Fuel Tax › Part 430 - Returns Of Distributors Of Kero-jet Fuel Only › Section 430.1 - Returns of distributors of kero-jet fuel only

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 282, 282-a and 287
(a) Any person, firm, association or
					 corporation who or which engages in the retail sale of kero-jet fuel for jet
					 airplanes from a fixed and permanent place at an airport within New York State
					 is a
fixed base operator.
The Department of Taxation and
					 Finance may register as a distributor of kero-jet fuel, a fixed base operator
					 who makes no sales of kero-jet fuel other than retail sales delivered directly
					 into the fuel tank of an airplane for use in the operation thereof and who
					 makes no other sales of diesel motor fuel; such class of distributor is
					 referred to as a distributor of kero-jet fuel only. Such registration is
					 applicable only to the wholesale purchase of kero-jet fuel and to the retail
					 sale of such fuel so delivered.
(b)
					 Notwithstanding any other provision of this Article and for purposes of this
					 Part:
(1)
Diesel motor fuel
means kerosene, crude oil, fuel oil or other middle distillate and also motor
					 fuel suitable for use in the operation of an engine of the diesel type,
					 excluding, however, any product specifically designated No. 4 diesel fuel and
					 not suitable as a fuel used in the operation of a motor vehicle engine. For the
					 purpose of the exclusion, No. 4 diesel fuel, properly labeled, which conforms
					 to the following specifications will not be considered suitable for use as a
					 fuel in the operation of a motor vehicle engine and thus will be excluded from
					 the definition of diesel motor fuel:
(i) the
					 flash point of such product is between 130°F and 150°F when tested in
					 accordance with American Society for Testing and Materials test method
					 D93;
(ii) the viscosity of such
					 product at 100°F is between 45 and 125 Saybolt universal seconds when tested in
					 accordance with American Society for Testing and Materials test method
					 D-445/D-2161;
(iii) the ignition
					 quality cetane of such product is not rated in accordance with generally
					 acceptable industry standards for determining ignition quality cetane;
					 and
(iv) such product, if blended,
					 contains no more than 50 percent No. 2 fuel oil.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter B - Petroleum Business Tax › Part 450 - Petroleum Business Bond Or Other Security › Section 450.1 - Bond or other security

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where
				  the Tax Commission, in its discretion, deems it necessary to protect the
				  revenue to be obtained pursuant to article 13-A of the Tax Law it may require
				  any person which is a petroleum business as defined in section 300 (c)  of the Tax Law to
				  file with the Department of Taxation and Finance a bond or other security. Such
				  bond must be issued by a surety company approved by the New York State
				  Superintendent of Insurance as to solvency and responsibility and authorized to
				  transact business in New York State. In lieu of a bond a petroleum business may
				  deposit with the Department of Taxation and Finance other security approved by
				  the Tax Commission. Among the kinds of security which will be accepted are the
				  following:
(1) certificated United States
				  treasury bonds;
(2) certificated
				  bonds of New York State;
(3)
				  certificated bonds of any political subdivision of New York State having
				  general governmental powers and in connection with which the credit of the
				  political subdivision is pledged for the payment of the interest and principal
				  due on such bonds;
(4) financial
				  institution pass books and certificates of deposit;
(5) irrevocable standby letters of credit
				  made payable to the New York State Department of Taxation and Finance;
				  and
(6) other forms of security
				  acceptable to the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter B - Petroleum Business Tax › Part 450 - Petroleum Business Bond Or Other Security › Section 450.2 - Determination of the need for an amount of bond or other security

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Prior to the
				  approval of an application for registration of a petroleum business or during
				  any review of a registered petroleum business, the Tax Commission may require
				  such petroleum business to file a bond or other security with such department.
				  With its application for registration, and at any time subsequent to
				  registration upon the request of the Department of Taxation and Finance, a
				  petroleum business must submit to the Department of Taxation and Finance:
(1) a current financial statement (balance
				  sheet showing its financial condition with footnotes) independently certified
				  by a licensed public accountant or certified public accountant pursuant to an
				  audit by such accountant as to the reliability of such statement and, also as
				  to the financial condition of such petroleum business;
(2) its estimated annual tax liability
				  pursuant to article 13-A of the Tax Law; and
(3) any other information, including a
				  current unqualified financial statement, the department may deem
				  necessary.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 470 - Vehicles Required To Have Permits › Section 470.1 - Introduction

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 502
(a) The highway use tax and the additional
					 highway use tax, commonly referred to as the truck mileage tax and the fuel use
					 tax, respectively, are administered by the Miscellaneous Tax Bureau for the
					 State Tax Commission. The address of this bureau, to which applications for
					 permits, returns and correspondence should be addressed or delivered is: State
					 Tax Commission, Miscellaneous Tax Bureau, State Campus, Albany, N.Y.
					 12227.
(b)
(1) As part of the administration of the
					 truck mileage tax and the fuel use tax, article 21 of the Tax Law requires that
					 a highway use tax permit be obtained from the State Tax Commission for every
					 motor vehicle as defined in such statute, with specified exceptions (see
					 sections
					 471.1  -471.6
					 of this Article). Every such motor vehicle must have a permit whether it is
					 registered in New York or in any other state and regardless of whether it is
					 engaged in intrastate or interstate commerce.
(2) Effective September 1, 1982 every motor
					 vehicle transporting automotive fuel, other than a tractor or other
					 self-propelled device which transports the motor vehicle holding automotive
					 fuel, in New York State must have a special highway use permit and a
					 distinctively colored sticker (see section
					 473.7(c) 
					 of this Article) in place of the permit required by paragraph (1) of this
					 subdivision.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 470 - Vehicles Required To Have Permits › Section 470.2 - Definition of a motor vehicle

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 501(2) 503-a(9)
(a) Article 21 of the Tax Law contains a
					 definition of "motor vehicle" which differs from the ordinary definition. The
					 term
motor vehicle
is defined to mean:
(1) any self-propelled device and any trailer
					 or other device drawn thereby used upon the public highways having a maximum
					 gross weight, alone or in combination with another motor vehicle, in excess of
					 18,000 pounds;
(2) any truck having
					 an unloaded weight in excess of 8,000 pounds;
(3) any tractor having an unloaded weight in
					 excess of 4,000 pounds (for definition of maximum gross weight and unloaded
					 weight, see section
					 472.1
et. seq.
); and
(4)
					 any omnibus engaged in the interstate or foreign transportation of passengers
					 and subject to the jurisdiction of the Interstate Commerce Commission, or any
					 agency successor thereto, or one or more State regulatory agencies concerned
					 with the regulations of passenger transport, having a seating capacity of more
					 than seven persons in addition to the driver.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 470 - Vehicles Required To Have Permits › Section 470.3 - Definition of tractor

Current through Register Vol. 46, No. 28, July 10, 2024
For purposes of this Subchapter, the word tractor means a
						self-propelled vehicle used for drawing other vehicles and not primarily
						constructed to carry a load independently. For example, a vehicle which is
						principally used for drawing other vehicles is a tractor, even if it is
						equipped with a rack enabling it to independently carry a
						load.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504
(a) Article 21 of the Tax Law excludes
					 various specified vehicles from the definition of motor vehicle. These are
					 considered in section
					 471.2,
infra.
In addition, the statute provides various exemptions
					 which are considered in section
					 471.3
et seq.
(b) These
					 motor vehicles, so excluded or exempted, are not required to have a
					 permit.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.2 - Exclusions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 501, subd. 2; § 503-a, subd. 1, 9
(a) Article 21 of the Tax Law specifically
					 excludes certain vehicles from the definition of motor vehicle. Such a vehicle,
					 irrespective of its unloaded or maximum gross weight, is not required to have a
					 permit. The following vehicles if used exclusively for the purposes for which
					 they were designed are excluded:
(1) A
					 vehicle operating on fixed rails or tracks.
(2) A road roller.
(3) A tractor-crane.
(4) A truck-crane.
(5) A power-shovel.
(6) A road building machine.
(7) A snow plow.
(8) A road sweeper.
(9) A sand spreader.
(10) A well driller and
(11) An omnibus except as provided in
					 subdivisions (c) and (d) of this section.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.3 - Government motor vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504, subd. 2.
(a) Motor vehicles operated by the United
					 States, New York State, or any other State, or by any county, city, town or
					 municipality in New York State or any other State or by any agency or
					 department thereof are exempt from the statute.
(b) If a motor vehicle is operated by a
					 private person although owned by one of the foregoing it is not exempt and must
					 have a permit. Thus a motor vehicle owned by one of the foregoing governments,
					 agencies or departments which is leased to a private contractor is not exempt.
					 Similarly a motor vehicle operated by a private person under a contract with
					 any of the foregoing governments, agencies or departments is not
					 exempt.
(c) However, if a motor
					 vehicle is operated by one of the foregoing governments, agencies or
					 departments, it is exempt from the statute even if owned by a private person.
Example 1:
A contractor having a cost-plus contract with the United
						States owns a motor vehicle which he operates in connection with such contract.
						The motor vehicle is required to have a permit.
Example 2:
A county leases a truck from a private person and the
						truck is operated by a county employee for purposes of snow removal. It is
						exempt from the statute when so used.
Example 3:
A county enters into an agreement with a contractor for
						the removal of snow from its highways under which the contractor furnishes the
						truck and the driver. The truck is not exempt.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.4 - Motor vehicles transporting mail

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504, subd. 1
A motor vehicle engaged exclusively in transporting
						United States mail under contract is exempt and therefore is not required to
						have a permit. However, if such a motor vehicle is used for any other purpose,
						a permit and plate must be obtained for the vehicle and its entire mileage for
						the current month, including mileage for both exempt and nonexempt purposes, is
						taxable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.5 - Farm motor vehicles

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504, subd. 3
(a) A motor vehicle which is both owned and
					 operated by a farmer is exempt, provided it is used exclusively by him for any
					 or all of the following purposes:
(1) to
					 transport his own agricultural commodities, products, pulpwood or
					 livestock;
(2) to transport the
					 packed, processed or manufactured products which were grown or raised on his
					 farm, lands or orchards;
(3) to
					 transport supplies to his own farm or orchard for consumption and use
					 thereon;
(4) to transport farm
					 products from a farm contiguous to his own.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.6 - Motor vehicles having maximum gross weight of 18,000 pounds or less

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504, subd. 4
A motor vehicle having a maximum gross weight of 18,000
						pounds or less is exempt unless the carrier elects the unloaded weight method
						of computing the tax (see §
											481.1
et seq.
). If such election is made, a permit and plate must be
						obtained for every tractor having an unloaded weight in excess of 4,000 pounds
						and every truck having an unloaded weight in excess of 8,000 pounds, even if
						the maximum gross weight is 18,000 pounds or less.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter C - Truck Mileage and Fuel Use Taxes › Article 1 - Highway Use and Fuel Use Permits › Part 471 - Exemptions And Exclusions › Section 471.7 - Motor vehicles transporting household goods

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 504, subd. 5
A motor vehicle is exempt if it is used exclusively in
						the transportation of household goods, as defined by the Commissioner of
						Transportation of the State of New York or the Interstate Commerce Commission,
						by a carrier under the authority of the Commissioner of Transportation of this
						State or the Interstate Commerce Commission.