1. The Laws of New York
  2. Consolidated Laws
  3. Tax
  4. Article 13-A: Tax On Petroleum Businesses


Section 308 Returns and payment of tax

Tax (TAX)

--(a) General.--Every petroleum business subject to tax under this article shall monthly, on or before the twentieth day following the close of its taxable month, file a return which shall state (i) the number of gallons of motor fuel imported or caused to be imported into this state for use, distribution, storage or sale in the state or produced, refined, manufactured or compounded in the state during the preceding calendar month, (ii) the number of gallons of diesel motor fuel sold or used or, with respect to gallonage which prior thereto has not been included in the measure of the tax imposed by this article, delivered by the petroleum business to a filling station or into the fuel tank connecting with the engine of a motor vehicle for use in the operation thereof during the preceding calendar month, (iii) the number of gallons of, and the resultant product produced, manufactured or blended, using diesel motor fuel as a component of such resultant product and the sales of such resultant product, and (iv) the number of gallons of residual petroleum product sold or used in this state and the sales of such residual petroleum product, for the period covered by such return. A residual petroleum business shall include in its reports the number of gallons of residual petroleum product imported into the state or purchased in this state, the number of gallons of diesel motor fuel purchased in this state and the number of gallons of, and the resultant product produced, manufactured or blended by such petroleum business, using diesel motor fuel as a component of such resultant product. The commissioner of taxation and finance may permit the filing of a return on a quarterly basis in the case of a petroleum business which only makes sales of diesel motor fuel solely for residential heating purposes and which is registered under article twelve-A of this chapter as a diesel motor fuel distributor under a limited registration applicable only to the importation, sale and distribution of diesel motor fuel for the purposes described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this chapter or in the case of a petroleum business registered as a "distributor of kero-jet fuel only" pursuant to the provisions of subdivision two of section two hundred eighty-two-a of this chapter. In the case of such returns permitted to be filed on a quarterly basis, the adjustments to the rates of tax then in effect, as provided for in sections three hundred one-a and three hundred one-e of this article, which take effect on the first day of January of each year shall, with respect to such quarterly return, take effect on the first day of the next succeeding March. Returns shall be filed with the commissioner in a form prescribed by the commissioner, setting forth such other information as the commissioner may prescribe. Every petroleum business shall also transmit such other returns and such facts and information as the commissioner may require in the administration of this article. Every petroleum business which is a corporation subject to tax under this article and which ceases to exercise its franchise or to be subject to the tax imposed by this article shall transmit to the commissioner a return on the date of such cessation, or at such other time as the commissioner may require, covering each month or period for which no return was theretofore filed. The commissioner may, if the commissioner deems it necessary in order to insure the payment of the tax imposed by this article, require returns to be made at such times and covering such periods as the commissioner may deem necessary. Notwithstanding the foregoing provisions of this subdivision, the commissioner may require any corporation or unincorporated business which engages in transactions involving petroleum or similar products, including aviation fuels, to file a monthly return, which shall contain any data specified by him, regardless of whether such corporation or unincorporated business is subject to tax under this article.

  (b) Payment of tax. Each petroleum business shall pay to the commissioner of taxation and finance with the filing of the return or returns the tax imposed by this article during the period covered by the return. Such tax imposed on any petroleum business which is a corporation and which ceases to exercise its franchise or to be subject to the tax imposed by this article shall be payable to the commissioner at the time the return is required to be filed, provided such tax of a petroleum business which is a domestic corporation and which continues to possess its franchise shall be subject to adjustment as the circumstances may require; all other taxes of any such petroleum business, which pursuant to the foregoing provisions of this section would otherwise be payable subsequent to the time such return is required to be filed, shall nevertheless be payable at such time.

  (c) Special provisions regarding sole proprietorships.--With respect to any petroleum business which is a sole proprietorship:

  (1) the return for such petroleum business where the proprietor has died shall be made and filed by his executor, administrator, or other person charged with his property, and

  (2) the return for such petroleum business where the proprietor is unable to make a return by reason of a disability shall be made and filed by his conservator, committee, fiduciary or other person charged with the care of his person or property (other than a receiver in possession of only a part of his property), or by his duly authorized agent.

  (d) Estates and trusts.--The return for a petroleum business which is an estate or trust shall be made and filed by the fiduciary.

  (e) Joint fiduciaries.--If two or more fiduciaries are acting jointly on behalf of a petroleum business, the return may be made by any one of them.

  (f) Notice of qualification as receiver, etc.--Every receiver, trustee in bankruptcy, assignee for benefit of creditors of, or other fiduciary for a petroleum business shall give notice of his qualification as such to the commissioner of taxation and finance, as may be required by regulation.

  (g) Certification.--Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the petroleum business duly authorized so to act where such petroleum business is a corporation, or of the individual or one of the individuals, or members of the partnership making the same where the petroleum business is an unincorporated business, to the effect that the statements contained therein are true. The fact that an individual's name is signed on a certification of the return shall be prima facie evidence that such individual is authorized to sign and certify the return on behalf of the petroleum business. Blank forms of returns shall be furnished by the commissioner of taxation and finance, on application, but failure to secure such a blank shall not release any petroleum business from the obligation of making any return required by this article.

  (h) Action by attorney general.--An action may be brought at any time by the attorney general at the instance of the commissioner of taxation and finance, in the name of the state, to compel the filing of returns due under this article.

  (i) Returns and records.--Returns shall be preserved for five years, and thereafter until the commissioner of taxation and finance orders them to be destroyed. Every petroleum business subject to tax under this article shall keep the records and documents referred to in subdivision one of section two hundred eighty-six of this chapter and such other records of its business in such form as the commissioner may require; moreover, the records required of transporters and storers under such subdivision shall apply with the same force and effect to transporters and storers of any product included in the measure of the tax imposed by this article. All such records shall be preserved for a period of three years, except that the commissioner may consent to their destruction within that period or may require that they be kept longer.