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This entry was published on 2014-09-22
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SECTION 284-D
Petroleum testing fee
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by
or pursuant to this article, there is hereby imposed a regulatory fee at
the rate of one-half of one mill per gallon upon motor fuel imported,
manufactured or sold within this state by a distributor. The fee imposed
by this section shall be administered and collected by the commissioner
of taxation and finance in the same manner as the tax imposed by section
two hundred eighty-four of this article. Except for the requirement of
subdivision one of section two hundred eighty-five-a of this article
that the tax be passed through to purchasers and the provisions of
subdivisions one through five and nine of section two hundred
eighty-nine-c and section two hundred eighty-nine-e of this article, all
the provisions of this article applicable to the tax imposed by section
two hundred eighty-four of this article shall apply with respect to the
fee imposed by this section to the same extent as if it were imposed by
such section two hundred eighty-four, insofar as such provisions can be
made applicable to the fee imposed by this section, with such
modification as may be necessary in order to adapt such provisions to
the fee imposed by this section. The commissioner of taxation and
finance may make such provisions as the commissioner deems necessary for
the joint administration of the fee imposed by this section and the
taxes imposed by or pursuant to this article.

2. All fees imposed by this section, together with penalties and
interest thereon, which are collected or received by the commissioner of
taxation and finance, shall be deposited daily with such responsible
banks, banking houses or trust companies, as may be designated by the
state comptroller, to the credit of the comptroller. The comptroller
shall require adequate security from all such depositories of such
revenue collected by the commissioner of taxation and finance. The
comptroller shall retain such amount as the commissioner of taxation and
finance may determine to be necessary for refunds in respect to the fees
imposed by this section, out of which the comptroller shall pay any
refunds of such fees to which taxpayers shall be entitled under the
provisions of this section. The commissioner of taxation and finance and
the comptroller shall maintain a system of accounts showing the amount
of revenue collected or received from the fee imposed by this section.
The comptroller, after reserving such refunds shall, on or before the
tenth day of each month, deposit to the credit of the motor fuel quality
account, which is hereby established within the miscellaneous state
special revenue fund, the fees imposed by this section, together with
penalties and interest thereon, collected or received by such
commissioner pursuant to this section during the preceding calendar
month. The amount so payable shall be certified to the comptroller by
the commissioner of taxation and finance or his delegate, who shall not
be held liable for any inaccuracy in such certificate. Where the amount
so paid over to such fund in any such distribution is more or less than
the amount due to such fund, the amount of the overpayment or
underpayment shall be certified to the comptroller by the commissioner
of taxation and finance or his delegate, who shall not be held liable
for any inaccuracy in such certificate. The amount of the overpayment
or underpayment shall be so certified to the comptroller as soon after
the discovery of the overpayment or underpayment as reasonably possible
and subsequent payments and distributions by the comptroller to such
fund shall be adjusted by subtracting the amount of any such
underpayment from such number of subsequent payments and distributions
as the comptroller and the commissioner of taxation and finance shall
consider reasonable in view of the amount of the overpayment or
underpayment and all other facts or circumstances.